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OFFICIAL DONATION. 



STATE OF TENNESSEE 



PRISON OPERATIONS 



December i, 1902, to November 30, 1904 
- Inclusive - 



REPORT OF 

Committee on Part of the Senate 



:o THE 



FIFTY-FOURTH GENERAL ASSEMBLY 

EMBRACING REPORT OF THE AUDITING ACCOUNTANTS 



Published by Authority of House Bill 
No. 936, Chapter 500, Acts of [905 



Xashyixle. Tenn.: 

Foster & Webb. Printers and Stationers. 

1905. 



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JUL 

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CONTENTS. 



REPORT OF COMMITTEE. 



Brushy Mountain — Pages 

Bank Accounts 23 

Betterments, should be closed into expense account 24 

Books 23, 24 

Coal and Coke Contracts 21-23 

Coke Scale and Contract Prices too low 22 

Coke Contracts — No more recommended based on chemical 

analysis . . 23 

Coal Veins 16. 17 

Convicts — Number in prison, sanitation, etc. 7 

Depreciation charged off too small 24 

Earnings, gross and net 6 

Earnings, gross and net, for each convict 6 

Graded System recommended 8 

Introductory 5 

Mine No. 1 9-13 

Mine No. 3 13, 14 

Mine No. 4 14 

Operations, cost of 6 

Pay-rolls 20, 21 

Permanent Accounts 25 

Petros Land & Coal Company, lease 15, 16 

Punishment 7, 8 

Purchase of additional coal lands 17, 18 

Supply Account, should be straightened out, etc 19, 20 

Timber Cutting 19 

Working Hours, recommended to be shortened. . 9 

Main Prison — 

Accounts due the State 32, 33 

Books, general 33, 34 

Box Factory 28 

Brickyard 30 

Conclusion 38, 39 

(3) 



4 Contents— Report op Committee. 

Main Prison — Continued. Pages 

Contracts for convict labor 27 

Convict Control 27 

Farm 30-32 

Farm Account, to be treated as an expense account 32 

Farming- Operations, to be confined to lands owned by State 32 

Female Department 26 

Foundry 28 

Harness Company 28 

Hosiery 28, 29 

Hospital for Consumptives 26 

Ice Plant 32 

Introductory 26 

Labor, none to be furnished except at contract prices 29 

Manufacturing- Department, account to be treated as an ex- 
pense account 33 

Pay-rolls 37, 38 

Prisoners, all available recommended to be sent to mines.. . 29 

Shoe Manufactory 29 

Supplies 26, 27 

Vouchers outstanding 38 

Warden's Books 34-37 

Warden's Official Funds, loaned to private parties 34,37 

Warden's Books, stub to check book changed 35 



Note — Index to Report of Accountants in back of this report. 



REPORT OF SENATE INVESTIGATING COMMITTEE 
ON PENAI, INSTITUTIONS. 



December i, 1902, to November 30, 1904, Inclusive. 



The Honorable General Assembly: 

Mr. Speaker— Your committee, the members on the part of 

the Senate, authorized by Joint Resolution No. — to inspect 

and report the conditions of the State's penal institutions, was 
appointed on the 1th day of February. 1905, and prior thereto 
a similar committee had been appointed on the part of the 
House, the two committees proceeding to make separate inves- 
tigations, and the result of that made by the Senate Committee 
is herewith set forth: 

Under authority of said resolution and to the end that a 
thorough investigation of the books and financial operations of 
said institutions be made, your committee, through its chairman, 
employed as expert accountants Hon. J. W. Allen and Mr, L. J. 
Hardiman, both of Nashville. These gentlemen are well known 
and experienced expert accountants, and their work for the com- 
mittee during this investigation has been thorough and syste- 
matic, as will appear from their report embodied in. and made 
a part of. this report. 

Your committee arrived at Brushy Mountain Prison on the 
morning of February 16, 1905. and began an investigation of 
the prison and mines. We inspected the prison, mines, machin- 
ery, equipment, etc.. and rode over a portion of the State's lands 
and some adjoining properties, examining the coal openings and 
outcroppings on the Xew River side of the mountains northeast 
of the mines. 

On our inspection of the several mines and the land, Mr. R. 
A. Shiflett. Chief Mine Inspector, although ill and physically 
unequal to the task, went with the committee, and his very val- 
uable information and suggestions were of much assistance to 
the committee. 

AYhen we completed our investigation at Brushy Mountain 

(5) 



6 Tennessee Prison Operations, 

Prison, we went to the main prison near Nashville and inspected 
the prison, the buildings and improvements, machinery and 
equipments, factories, brickyard, farm, dairy, etc. 

The last biennial report of the Board of Prison Commis- 
sioners contains in detail the operations of the several depart- 
ments of both of said prisons, the improvements and equipments 
made, the machinery installed, the mine developments and min- 
ing operations, etc., and, as said report is now published and 
accessible to the members of the General Assembly, and will 
also be embraced in the legislative appendix, it is deemed un- 
necessary to enter into more detailed report and recommenda- 
tions than as herein set forth: 

General Summaries. 



The general summaries of the business of State Prison opera- 
tions for the two years are as follows : 





Main Prison 


Brushy 
Mountain 


Total 


Gross earnings 

Expenses of operations 


$285,442 32 
232,473 53 


$654,900 59 
350,293 50 


$940,342 91 
582, 767 03 


Net earnings 

Year ending Nov. jo, igo3 — 

Gross earnings 

Expenses of operations 


% 52,968 79 

139,292 58 
124, 190 93 

$ 15, 101 65 

146, 149 74 
108,282 60 


$304,607 09 

349,027 73 
184,124 50 


$357,575 88 

488,320 31 
308,315 43 


Net earnings 

Year ending Nov. jo, 1904 — 

Gross earnings .... 

Expenses of operations 


$164,903 23 

305, 872 86 
166,169 00 


$180,004 88 

452,022 60 
274,451 60 






Net earnings 


$ 37,867 14' 


$139,703 86 


$177,571 00 







Average gross earnings per working day for each convict in both 

prisons $0 92 

Average cost of operations per working- day for each convict in 

both prisons 57 

Average net earnings per working day for each convict in both 

prisons 35 

Average gross earnings per working day for each convict at 

Brushy Mountain 1 48 



December 1, 1902, to November 30, 1904. 7 

Average cost of operations per working - da} r for each convict at 

Brushy Mountain $0 79 

Average net earnings per working day for each convict at 

Brushy Mountain 69 

Average gross earnings per working day for each convict at 

Main Prison 48 

Average cost of operations per working- day for each convict at 

Main Prison 39 

Average net earning-s per working day for each convict at Main 

Prison 09 



Brushy Mountain Prison. 

There were 740 male convicts at this prison on the day of 
our arrival, of which number 140 were white and 600 negroes. 

The health of the prisoners was comparatively good: There 
were but seven prisoners in the hospital, and only two confined 
to bed. 

The average number excused from work by the Prison Phy- 
sician, as shown by the proof, is about 20 to 25 per day. 

The sanitary conditions of the prison and yard are good. 
On coming out of the mines at the close of each shift the pris- 
oners are required to lay aside their working clothes and take 
a shower bath, after which they put on dry clothes and wear 
them until time to return to work. The bathing arrangement 
cannot be too highly commended. 

The white and colored prisoners are kept in separate wings 
of the prison and eat at different tables. 

We inspected the food given the prisoners and took proof 
as to their daily rations. We find they are furnished a suffi- 
cient amount of wholesome food, and are allowed plenty of time 
in which to eat. 

During the biennial period ending November 30, 1904, there 
were Do deaths out of an average convict population of 700 at 
Brushy Mountain Prison. Thirty-seven of these were from nat- 
ural causes, and 16 from accidents and other causes, including 
2 who died from wounds inflicted by other convicts. 

Considering the number of prisoners kept at the mines, and 
that the major portion of them, as we are informed by the 
Prison Physician, go there with organic and chronic diseases, 
the death rate from natural causes is comparatively low. 



8 Tennessee Prison Operations, 

The proof shows that it is unknown to the authorities who 
killed one of the two convicts who died from .violence at the 
hands of fellow convicts as above mentioned, but the killing of 
the other was witnessed by a third convict and heard by others. 
No prosecution has been instituted, but your committee are of 
opinion that the matter should have been brought to the atten- 
tion of the proper court, and if upon investigation murder or 
other crime has been committed, the guilty should be punished, 
both humanity and better discipline requiring it.* 

The usual mode of punishment inflicted on the prisoners 
for violation of prison rules, failing to make task, etc., is with 
a leather strap, and, occasionally, in aggravated cases of insub- 
ordination and disobedience, they are suspended by the thumbs, 
their toes barely touching the floor. 

The average punishment with the strap is about six strokes 
applied to the naked body, and while it is very painful the strap 
is wide enough to avoid laceration. The committee believe 
that some form of corporal punishment is necessary for the 
preservation of proper discipline, but the same should be judi- 
ciously administered, and never without due investigation. 

The committee are of opinion that the punishment of hang- 
ing up by the thumbs is too severe, and that such cruel and in- 
human punishment should never be resorted to. Some other 
mode of punishment should be devised for extreme cases. 

By making these observations the committee do not mean to 
be understood as believing that those in charge of the prison 
management of that institution are cruelly disposed, but on the 
contrary feel assured that the officials fully believe such pun- 
ishment is necessary to proper management and good discipline. 

In the matter of governing Brushy Mountain prisoners your 
committee would suggest the adoption of the graded system. 
This system was introduced at the main prison about two and 
one-half years ago, and the benefits to the government and con- 
trol of the prisoners arising therefrom cannot be too highly 
praised. This system provides three grades, the upper, middle 
and lower. There is perhaps no prisoner in either of the penal 
institutions who does not look forward to a pardon some day, 



* Note— [The convict whose death was caused by unknown parties died Decern 
ber 18, 1903. The death of the other occurred January 14, 1905.] 



December 1, 1902, to November 30, 1904. 9 

and his expectancy of executive intervention in his behalf would 
be increased according to the grade he might occupy. This 
would stimulate him to higher endeavors and make him a better 
prisoner in every way. 

To further reward for merit of good behavior and labor, it 
is also suggested that a fraction better pay for coal produced 
over-task be allowed those in the upper grade over those in the 
middle grade, and likewise those in the middle over the lower 
grade. 

The proof shows that the prisoners at this institution are re- 
quired to work on an average of 12 hours per day— shorter in 
the winter and longer in the summer. Your Committee believe 
this is too long, and that 10 hours per day enough for men 
who have to work six days in every week. Free miners work 
from 8 to 10 hours, never longer, and seldom all the time. 

Convicts should not be worked continuously in the mines 
long enough to endanger or permanently injure their consti- 
tutions, but should be transferred to other work as often peri- 
odically as the preservation of their health may require. 

Mines. 

There are three mines in operation on the State's coal prop- 
erty at Brushy Mountain, known as No. 1, No. 3 and No. 4. 
Your committee visited them and made quite a thorough inves- 
tigation of the inside developments and physical conditions of 
each. 

Mine No. 1. 

This mine is located in Indian Knob Mountain, 1,625 feet 
above sea level, and is the oldest and most extensively developed, 
the developments covering an area estimated at 1,000 acres. 
This mine is seriously effected by a squeeze which runs diago- 
nally across it, bearing south about thirty degrees west, and ex- 
tending the entire length of the mine. This squeeze is encoun- 
tered by all entries running parallel with the main entry, and 
also by most of the entries on the right of the main entry. The 
main entry was driven about 1,300 feet into the squeeze and 
abandoned because of continued unfavorable prospects. The 



10 Tennessee Prison Operations, 

total length of this entry from outcrop to face is 4,788 feet, as 
shown by the report of the Prison Commissioners. 

There are now some prospect entries being driven on the 
right of the mine, one of which is known as "Main Slant En- 
try," driven off No. 20 right in a westwardly direction, pene- 
trating the squeeze at about right angles with it, going through 
about the center of the property in Indian Knob Mountain, and 
toward the Flat Fork side of said mountain. The conditions in 
this entry and all others on that side of the mine are very dis- 
couraging. A section at the face of said slant entry, when the 
committee made the inspection, was as follows : 

Eleven inches of coal at the bottom, and immediately above 
this 34 inches of blue slate, locally called ' ' Bastard Fire Clay, ' ' 
above the slate and next to the roof 13 inches of coal. 

Practically the same conditions exist in other entries driven 
off 20 right, and in the heading of 20 right, and in all entries on 
that side of the mine. 

From reports of former engineer R. 0. Gallaher, and prospec- 
tor Richard Mackey, which were submitted to the committee, it 
appears that there is nothing on the Flat Fork side of the moun- 
tain toward which said slant entry is being driven to base a con- 
clusion that a workable territory will be found in that section 
of the property. We quote from the report of Mr. Gallaher to 
the Board of Prison Commissioners of date July 1, 1901 : 

"Beginning with the State vein (which has the largest area 
of any workable vein outcropping on the south side of Indian 
Knob and Frozen Head) we find it very small on Flat Fork, 
and by a thorough and careful investigation have never found 
it more than 1 foot thick at any point, and going nearer the 
western limit of the State property, can only find traces of said 
vein, showing conclusively that the State -vein is not workable 
north and west from present base of operations in Mine No. 1. 

"We believe, however, a better portion of this vein can be 
reached from Mine No. 3, now being driven north and east under 
the main Frozen Head Mountain. . . ." 

The same conclusion was reached by Mr. Mackey in his re- 
port the same year. 

Notwithstanding, however, the conditions existing in that 



December 1, 1902, to November 30, 1904. XI 

portion of said mine, and on the further side of said mountain, 
your committee are of opinion that said prospect entry should 
be prosecuted into said mountain far enough beyond the apex 
to ascertain beyond question if there is any workable coal be- 
yond the squeeze. Whether there is or not the State ought to 
know it, and the sooner the better. The mountain above is too 
high to find it out in any way except by entry driving. The 
immense territory involved, being several thousand acres, so far 
overshadows the cost of driving such prospect entry, equipped 
as the State is for the work, as to preclude hesitancy. 

The exploitations made across the mountain on the Flat Fork 
side were evidently of a meagre character and little better than 
outcrop inspection, as the excavations were of limited extent. 
The territory involved, being four to five thousand acres, is of 
such consequence as calls for such intelligent and sufficient pros- 
pecting as will be thoroughly convincing of the conditions. This 
can be done only by prosecuting test entries into the side of the 
mountain on the outcrop far enough to get under the natural 
covering. This done vast deposits of workable coal may be 
found, and should none be found by such exploiting, the same 
would justify earlier abandonment of further prospect develop- 
ment within said mine No. 1. While the outcrop appearances 
on the Flat Fork side are uninviting, they cannot possibly be 
more discouraging than the outcropping at No. 3 mine in the 
side of Frozen Head Mountain. Nevertheless No. 3 mine has 
developed into a splendid and valuable property, as will be 
shown later. 

About 300 to 400 acres of the area developed in mine No. 1 
lies to the right of the main entry, and approximately 33 1-3 per 
cent of that is too thin and dirty to work. 

The inspection and proof show that development work is 
practically stopped on the left side of this mine, all of the en- 
tries south of entry No. 13 having been driven to the south 
boundary line of the State property, except Nos. 19 and 20, and 
they are not far from the limit. The coal has been taken from 
most of the rooms on the south entries, and the work in them 
consists chiefly of robbing, and this is true of the entire mine. 

From the foregoing statements it is apparent that the life 
of No. 1 mine will not exceed two and one-half years, unless 



12 Tennessee Prison Operations, 

further developments in prospect entries show up workable coal 
beyond the squeeze. 

The proof discloses that a large section of this mine on the 
left of main entry, and in the most productive part of the mine, 
was lost through former management. The entries in that part 
having been driven so far apart and the rooms in consequence 
having been driven so long, and often into each other, that the 
roof settled instead of breaking, thereby causing the loss of a 
large area of coal over the section where this character of min- 
ing Avas done. The Commissioner in charge estimates that the 
amount of coal lost in that way would be equivalent to about 
200 to 250 acres. A greater territory than this was affected, 
but the present management, at a considerable expenditure, in 
extended haulage and timbering, approaching wherever he 
could, has succeeded in getting to several parts of the wrecked 
territory, from which the coal is being taken, and in this way 
will be able to reclaim a considerable amount. 

The production of coal in this mine in the future will nec- 
essarily cost more to take it than heretofore. Considering this 
mine as a whole the thickness of the seam of coal will not aver- 
age exceeding 27 inches, if indeed that. The output of this mine 
for January, 1901, was 15,895 tons, or about 610 tons per day. 

The acquisition of the 500 acre tract lying to the soutJxwest 
of the State's land and owned by the Petros Land & Coal Com- 
pany, would extend the life of this mine to six or seven years, 
with a fair output. The development in mine No. 1, and the 
outcroppings of this tract show that about 280 acres thereof con- 
tain the Brushy Mountain seam of coal, but it is quite probable 
that only about 200 acres of it carry it in workable thickness, the 
other 80 acres being likely affected with the squeeze. The Com- 
missioner in charge estimates that the 200 acres would produce 
about 2,500 tons per acre, or 500,000 tons in all. The committee 
believe this estimate approximately correct. The entries driven 
to the line of this tract show from 33 to 36 inches of coal. More 
will be said regarding this tract further on in this report. 

The ventilation of mine No. 1 is good. It is effected by fan 
and furnace. The fan is located near the main entry, on the 
return air way, and is driven by motor power. The furnace is 
located on a return air way in the southwest part of the mine. 



December 1, 1902. to November 30, 1904. 13 

If additional coal acreage accessible to this section of this mine 
be added, by purchase or otherwise, the committee think the 
furnace should be removed and an electric fan installed instead, 
and so recommend. 

The tracks in this mine are in good condition, and the pres- 
ent general condition of the mine is as good as could be hoped, 
considering its abuse in former years. The present manage- 
ment is to be congratulated that they are not worse. 

Mine Xo. 3. 

This mine is located in the south side of Frozen Head, in 
the same seam of coal as Xo. 1 mine, on the opposite side of the 
hollow therefrom, and its product goes over the same tipple and 
is operated by the same plant as Xo. 1. 

This mine was- developed by the present management and 
has a most encouraging and promising future. It is believed 
that all losses in output that may be sustained at No. 1 mine 
will be made up and more at No. 3. The coal zone or area of 
this mine is about 2,500 acres. 

Your committee inspected the outcroppings and openings of 
this vein of coal on the New River side of Frozen Head, and at 
distances of from three to four miles northeast of this mine, and 
are very much pleased with the showings, coal being about 40 
inches at the openings, one of which was driven in about 40 feet. 

In the development of this mine a great deal of entry and 
narrow work was driven before any coal was reached that could 
be profitably taken, consequently the expense of development 
was very heavy. When the committee inspected this mine the 
main heading was in 3,160 feet, and the coal in the face of it 
was 37 inches and clean. The same thickness and character of 
coal was found in the other advanced entries of said mine. Con- 
ditions on the inside of this mine are good. The measures are 
horizontal and uniform. The entries are about 75 inches high, 
and are well driven, as is all the development work of this mine. 
The output of mine Xo. 3 for January, 1905, was 5.900 tons, or 
about 225 tons per day. This can be rapidly increased to a 
large output. If no serious or other unfavorable conditions are 
encountered, and with efficient management and vigorous work- 



14 Tennessee Prison Operations, 

ing this mine will produce from eight to ten million tons of coal 
during its life, which under such conditions is estimated from 
fifteen to twenty-five years according to the amount of product 
taken. 

The ventilation of this mine is now reasonably good, and is 
effected by furnace. The furnace should give place to an elec- 
tric fan, and mule haulage to electric haulage at this mine at 
an early date. Your committee recommend the early installa- 
tion of said improvements. 

Mine No. 4. 

This is also a new mine, developed by the present adminis- 
tration, and is located in the same side of the same mountain 
as No. 3, but further northeast and about 1,000 feet higher. 
It is reached by an incline and chute 4,440 feet long. The long 
chute at this mine, 250 feet in length, makes it more expensive 
to handle the product and damages the coal by breaking and 
crushing, notwithstanding the precautions taken to check the 
speed of the coal in its descent through the chute. 

The coal area of this mine is about 1,000 acres, but the 
State's property carries about 700 acres more of the same seam. 
It is known as the "Hickory Block Seam No. 2," and sometimes 
called "Middle Pioneer." It is a high grade domestic coal. 
The output of this mine for January, 1905, was 1,988 tons, or 
about 75 tons per day. The development work in this mine as 
in No. 3, is well done, but the natural conditions are not so fa- 
vorable, the measures being somewhat undulating. Taken as a 
whole the average thickness of the coal seam in this mine is about 
32 inches. The coal was but 24 inches in the head of the main 
entry when the committee inspected it, and there was quite a 
per cent of rise in the entry. 

The ventilation of No. 4 is by fan, and is good. The condi- 
tions for rapid development of this mine are not so favorable 
as they are at No. 3. The Commissioner in charge estimates the 
life of this mine at from ten to fifteen years with a good output. 
The committee think this mine is ready for the installation of 
electric haulage. 



December 1, 1902, to November 30, 1904. 15 

Improvements. 

During the administration of the present management the 
machinery installed and the repairs, improvements and better- 
ments made upon the property have been too numerous to be 
set forth and discussed in a report of this character, and the 
committee will content themselves by calling attention to the re- 
ports of the Commissioners, where the same are fully mentioned 
and discussed. 

Petros Land and Coal Co. Lease. 

Your committee made investigation into the matter of pro- 
posed lease of a 500 acre tract of land lying on the southwest of 
the State's lands and adjoining mine No. 1, owned by said com- 
pany. 

We find that said company, in March, 1902, entered into a 
contract of lease with the Board of Prison Commissioners where- 
by said land was leased to the State for a period of thirty years, 
on a royalty basis of 6*4 cents per ton. Said Commissioners re- 
ported said lease to the Legislature for ratification, and the mat- 
ter was submitted to the last Legislative Investigating Commit- 
tee, who reported adversely, but no action thereon was taken by 
the Legislature, and the same is again up for consideration. 

The committee examined the lease contract, the petition and 
affidavits filed by said company, and heard proof and argument 
in regard to the matter. Said company insists on one of four 
settlements, viz. : 

(1) Ratification of the lease. 

(2) Purchase by the State at the price of $30,000. 

(3) The rejection of the lease and payment to it of $1,000 
damages. 

(4) Rejection of the lease and the grant of a right-of-way 
over certain of the State's property. 

The royalty stipulated in said lease is reasonable, though not 
especially so, because of the long haulage to this tract, and the 
terms of the lease are unobjectionable except paragraph 5, which 
permits inspection by lessor's engineers, which would doubtless 
prove annoying. 

\Ve believe it would be bad policy for the State to operate 



16 Tennessee Prison Operations, 

coal property under lease at all, however low the royalty and 
unobjectionable the lease might be. To do so in this instance 
wonld have to be in connection with, and at the same time the 
State is operating its own property, and through the same entry. 
This fact does not render it less objectionable in one sense, 
while it does perhaps in another. The mining operations of the 
State should not be in partnership with individuals or corpora- 
tions, by lease or otherwise. 

We recommend the rejection of the lease. We also recom- 
mend the purchase of said tract of land, if the same can be ob- 
tained at a fair valuation, which under no circumstances should 
exceed $18,000 to $20,000. The price at which said company 
now proposes to sell, i. e., $30,000, is grossly exorbitant, as 
the royalty for which it is proposed to be leased would exceed 
that amount very little, if any, as will appear from the estimate 
of amount of probable tonnage of this tract specified in a former 
paragraph of this report. 

The enhanced value of this tract of land is due to the efforts 
and expenditures of the State in developing Brushy Mountain 
mines, without which the commercial value of this tract would 
be comparatively small. 

On account of the development in the new mines, Nos. 3 and 
1, the acquisition of this tract is not now so essential as formerly, 
either for an output or places for the prisoners to work. 

Coal Veins in State's Coal Property. 

The State's coal territory consists of about 11,000 acres in 
Morgan County. The prison and mines are located on the south- 
western side. The information obtained by the committee by 
inspection and otherwise discloses the existence of various veins 
of coal in this property, the more important of which are the 
following : 

Jellico (Brushy Mountain) vein, 1,625 feet above sea level 

Joyner vein, 1,735 feet above sea level. 

Dean vein, 2,280 feet above sea level. 

Frozen Head vein, 2,420 feet above sea level. 

Hickory Block (Pioneer No. 1) vein, 2,570 ft. above sea level. 

Hickory Block (Pioneer No. 2) vein, 2,595 ft. above sea level. 



December 1, 1902, to November 30, 1904. 17 

Hickory Block (Pioneer No. 3) vein, 2,710 ft. above sea level. 

The State's No. 1 and No. 3 mines are in the Jellico or 
Brushy Mountain seam, and No. 4 mine in Hickory Block No. 2. 
The outcroppings of the others specified, together with what lim- 
ited prospecting has been done on them, and other information 
obtained by the committee, induce us to believe that some at 
least of said veins carry workable coal that can be profitably 
mined. We deem it of great importance that the State ascertain 
if said measures are profitable working veins, so that they may 
in time be operated, and all danger from falling off in produc- 
tion averted. We therefore recommend that said seams be pros- 
pected by driving entries far enough to ascertain their value. 

Both geologically and from information obtained in drilling 
a well on the State's property some years ago, it is known that 
other veins of coal belong and exist below the Jellico vein, one 
of which is the Coal Creek vein and the first below. This seam 
is about 400 feet below the surface in the hollow where the 
State's plant is located. As the State has on the premises a dia- 
mond drill outfit and the ready power to drive it, we recommend 
that it be put in use in prospecting said Coal Creek seam, if no 
others below it. It is highly important if this valuable seam of 
coal exists in the Brushy Mountain field in workable thickness. 

Purchase of Additional Coal Lands. 

In view of the fact that it is the policy of the State gov- 
ernment to employ its convict labor in the operation of coal 
mines, and said operations having proved a source of reve- 
nue to the State as well as settling what had formerly proved to 
be a vexing question, i. e., what to do with the convicts in order 
that they might be self-sustaining and relieve the people of the 
burden of their support, we think no wiser course could be fol- 
lowed by this or future administrations than to continue the 
policy that has been so successful in the past. 

The coal property now owned and operated by the State will 
at no very distant date be exhausted, when it will be necessary, 
if the present policy is continued, to purchase additional prop- 
erty for the purpose of mining coal. 

The coal industry in Tennessee is yet in its infancy, but at 



18 Tennessee Prison Operations, 

no distant day Tennessee is destined to become one of the lead- 
ing coal producing- States in the Union, and the completion of 
the Panama Canal will furnish additional facilities for market- 
ing all coal mined in the Southern section. The supply of cok- 
ing coal is even now inadequate to the demand, and it has been 
demonstrated beyond any question in the actual test of making 
steel that Tennessee can produce as fine a quality of coking coal 
as the best Connellsville or Pochahontas product. 

A considerable portion of our coal producing territory is 
now controlled by Eastern capitalists, and other investors are 
seeking to enter this field when and wherever coal lands can be 
purchased at a reasonable figure. 

The growth of Southern iron and steel industries over that 
of other sections has been so remarkable in the past few years, 
that it is but reasonable to believe the South is destined to become 
the greatest iron and steel producing centre in the United States. 

The great increase in value of coal property in other sections 
is but an indication of the conditions that will soon prevail in 
Tennessee. Lands in Pennsylvania and West Virginia, that 
have no value except the coal underlying them, are worth all 
the way from $50 to $300 per acre, according to transportation 
facilities and proximity to markets. 

The increase, in recent years, in value of coal producing 
property in Tennessee has been remarkable. Lands that were 
at one time worth $1 per acre, are now considered cheap at $10. 
In view of the development that must necessarily follow when 
the value and extent of the Tennessee coal fields become gen- 
erally known, we think it would be a wise policy for the State 
to purchase a large body of coal land now, and hold same for 
future development. And we therefore recommend the purchas- 
ing of 35,000 acres additional coal lands, but not until after 
most thorough and convincing exploitations by a competent 
mining engineer and coal expert of undoubted ability and in- 
tegrity. 

The committee recommend also that such purchases should 
be so distributed as to insure railroad competition in transport- 
ing the product of the mines when developed, to the end that 
such reasonable and satisfactory rates may be had as to enable 
the State to dispose of its products in the most profitable manner. 



December 1, 1902, to November 30, 1904. 19 

Timber Cutting, Brushy Mountain. 

In the matter of State vs. Wiborg, Hanna & Davis, the State 
after the adjournment of the last General Assembly instituted 
suit in the Chancery Court of Morgan County against said de- 
fendants for the purpose of recovering the value of the timber 
claimed to have been cut and removed by them from the State's 
lands. Upon the hearing of the case in May, 1904, the Chan- 
cellor, among other things, held that the cutting of the timber 
was inadvertently and unintentionally done, and ordered a ref- 
erence to special Commissioner J. H. Watts of Cookeville to as- 
certain the stumpage value of the timber so cut and removed. 

The order of reference has not as yet been executed. A 
certified copy of the decree of the Chancellor is filed as an ex- 
hibit to this report. 

Brushy Mountain Supply Account. 

In our investigation of the manner in which the supply ac- 
count is handled at Brushy Mountain we found that all supplies 
go through the supply store, which has a clerk in charge who is- 
sues all supplies to the various departments, charging that de- 
partment with the amount of supplies issued. 

Inventory is taken of the supplies on hand once a year. 

Under the present method of running the supply store and 
keeping this account there is no check on this department. The 
proof shows that the inventory of supplies was not taken until 
December 15, 1904, and should have been taken as the books 
show on November 30, 1904. 

In view of the fact that a large amount of supplies have been 
issued for an amount in excess of their cost and the discount 
not having been charged to this account on the general books the 
supply account is necessarily largely out of balance, whereas 
the books show that the account is in balance, notwithstanding 
the inventory shows that credit is taken in many instances above 
the cost price. 

The way in which this account is kept affords an opportunity 
for those in charge to dispose of by sale, gift or otherwise, an 
amount of supplies equal to the profits charged and the dis- 
counts. The committee has obtained no evidence of any irregu- 
larity or dishonesty of the parties now in charge. 



20 Tennessee Prison Operations, 

Inasmuch as the supplies purchased represent an expendi- 
ture of about $65,000 per annum, we recommend that the sys- 
tem be changed immediately. That actual inventory of supplies 
on hand be taken at the close or! each month's business, and that 
supplies be furnished to all departments at invoice prices, and 
that the supply account show the amount of supplies on hand. 
If the inventory taken each month shows a small depreciation, 
this amount should be charged off as a loss. If the depreciation 
is large, it should be thoroughly investigated by those in au- 
thority. 

While during the two years the prices paid for supplies seem 
to be quite reasonable, in a number of cases they are higher at 
the purchasing point than those paid at the main prison. 

We believe that this can to some extent be remedied by the 
same method adopted at the main prison. We notice that the 
management at this place has not discounted all bills on which 
they were entitled to discount. As the State has the money to 
pay, we recommend that in every instance discounts be de- 
ducted. We also recommend that this account be thoroughly 
checked back and straightened out for the past six years. 

Brushy Mountain Pay Roll. 

It will be observed from the report of accountants that the 
pay roll at Brushy Mountain for the month of January, 1905, 
amounted to $5,288.90, whereas, for the month of November, 
1904, just two months previous, it was only $4,763.32. The in- 
crease being $525.58, or about 11 per cent. 

The committee are also advised that in addition to the amount 
paid by the State by voucher for labor, that the mine manage- 
ment has paid out in the past two years the sum of $6,906.72 for 
labor in board, etc. 

This is in violation of the law and we recommend that in fu- 
ture the gross pay roll be collected by the authorities from the 
State, and the board and other stoppages be reported and paid 
over to the State each month as receipts. 

We also recommend that no moneys be paid over to any em- 
ploye without a receipt is taken, and that the moneys paid over 
to convicts for extra time work, etc., be distributed by the book- 



December 1, 1902, to November 30, 1904. 21 

keeper at the mines in connection with the Warden, and that 
they shall both certify on the pay roll that this distribution has 
been made by them to the parties to whom it belongs. 

Brushy Mountain Coal and Coke Contracts. 

Whether or not the State is getting full value for the coal 
and coke produced at this plant is of greater importance than 
any other question arising as to its operations. 

From the contracts existing at the time your committee vis- 
ited the mines, it appears that from 80 to 90 per cent of the coal 
and coke during the year 1904 was sold by contract. The con- 
tract prices for coal ranging from $1.05 to $1.10 per ton for 
S. R. M., F. O. B. Petros. The contract prices for coke were 
based upon the price of pig iron. 

Dayton Coal & Iron Co. Coke Contract. 

The contract for coke with the Dayton Coal & Iron Co. was 
based upon the price of No. 2 foundry pig in Cincinnati, Ohio, 
with $12.25 as the base price for pig and $1.75 as the base price 
for coke. Coke to be advanced or lowered 1 cent for every 8 1-3 
cents advance or decrease in pig. This contract further pro- 
vides that the coke should have a guaranteed analysis of not 
more than 12.03 per cent of ash and 1.66 per cent sulphur; the 
price of coke to be further reduced 2% cents per ton for each 
y 2 per cent of ash above 12.03 per cent. 

Roane Iron Co. Coke Contract. 

This contract calls for practically all of the State's output of 
coke for 1905, and is also based upon the price of No. 2 foundry 
pig iron, with $11 as the base price for pig, and $2 as the base 
price for 48 hour furnace coke. Coke to be advanced or lowered 
1 cent per ton for every 8 1-3 cents advance or decrease in pig. 
These contracts were all signed by the Prison Commissioners 
and approved by the Governor and such other State officials as 
required by law. 

It will be observed from the report of the accountants that 
under their observation both coal and coke brought higher prices 
(and in some instances notably higher) where sold upon the 



22 Tennessee Prison Operations, 

open market during the two years, than that sold by contract. 

This statement is substantiated by their report under the 
head of "General Statistics," where the average net sales of 
coal per ton for the two years is given at $1.24, whereas from 
80 to 90 per cent of it was sold under contract for from $1.05 to 
$1.10 from about April 1. In order that it may be thoroughly ad- 
vised as to the best policy to pursue in the disposition of the 
product of the mines and to acquaint itself with the proper basis 
upon which contracts for coke should be made, the committee 
sought and obtained a great deal of proof as to the constituent 
percentage that coke bears to pig iron, and as to the general 
rules prevailing with other and similar institutions in Tennes- 
see and elsewhere in reference to contracts made for coke with 
pig iron as a basis. 

We find that in the community or district in which the coke 
at Brushy Mountain is consumed, that where No. 2 foundry pig 
iron cost $10 per ton, the coke cost from 44 to 45 per cent, and 
that the iron ore runs from 40 to 45 and sometimes as high as 
50 per cent in metallic iron. To make a ton of No. 2 foundry 
pig it requires from 2,700 to 3,200 pounds of coke. Placing it 
at 3,200 pounds instead of taking the average, makes the coke 
worth $2.75 per ton at the point of consumption. Deducting 
the freight from this would leave what it should bring at Pe- 
tros. The freight from Petros to Dayton is 50 cents, and from 
Petros to Rockwood, the home of the Roane Iron Co., is 40 cents 
per ton. 

Now as to the scale: For every dollar advance per ton on 
pig iron the advance of coke is 44 cents, or 27 y 2 cents per ton, 
On this basis. It is not customary, however, to give the pro- 
ducers of the raw material all the profits ; but under these con- 
tracts the State only gets 12 cents per ton advance on coke 
for each dollar advance in pig, or less than one-half of what the 
real advance per ton of coke amounts to. 

While we have no doubt that the management thought it 
best for the State under the circumstances existing at the time, 
it appears from the information obtained, and the proof, that 
the coke contracts of both the Dayton Coal & Iron Company and 
the Roane Iron Company were too low, both as to base price 
and as to scale. 



December 1, 1902, to November 30, 1904. 28 

The clause in the contract with the Dayton Coal & Iron Com- 
pany calling* for a certain chemical analysis of the coke, which 
has long since been established upon the markets, is unneces- 
sary. It affords opportunities for unjust claims against the 
State which could otherwise be avoided. 

The scale, according to the proof and information obtained 
by the committee as to other and similar institutions, fixes the 
increase or decrease in coke upon the same percentage basis as 
the increase or decrease in pig iron appears. This is more nearly 
correct, and in future we recommend that the scale should either 
be on this basis or coke given not less than 75 per cent of what 
the actual increase per ton amounts to. 

Brushy Mountain Bank Accounts. 

It will be observed from the report of the accountants that 
the management of the mines require no bond from the bank 
at Harriman or Chattanooga in which the deposits are made. 

These deposits at times are quite large, and inasmuch as 
these funds are not protected under the bond given by the banks 
as State depositories, we recommend that bond be required at 
once for the protection of this special fund. 

We would further recommend that the amount deposited in 
bank as a special reserve fund due the guards be paid over to the 
State and thereby make the State the permanent custodian of 
this fund instead of the bank, as is done at the main prison. 

These bonds, together with all other bonds, should be kept on 
file at the main prison. 

Brushy Mountain Books. 

It will be observed that the committee's accountants report 
the hooks of the mine to be well kept, but urge the importance 
of the monthly distribution to the various mine operating ac- 
counts of the cost for fuel and of the accounts for labor, main- 
tenance, supplies, timber and ties, carpentering and team, 
Adiich, with the voucher record, comprise the various distribu- 
tive accounts; these amounts to be then balanced with the 
voucher record, which represents the moneys drawn from the 
State treasury, and the entire expenditures of the mine be em- 



24 Tennessee Prison Operations, 

braced in their reports. We regard this as quite important and 
recommend that it be done. 

While in the two years under our investigation the manage- 
ment has deducted $9,067 for depreciation it has been the cus- 
tom of the mine management to charge off 1 cent per ton on the 
number of tons of coal shipped. This sum, together with the 
amount actually charged off by the management, is insignificant 
as compared with what should be charged off. From the proof 
taken we find that the best regulated and conducted coal mines 
in the State have long since abandoned this method of arriving 
at the depreciation and charge off all expenditures for better- 
ments as an expense. This is the manner in which our account- 
ants have treated the operations at the mines and we think it 
correct. Where the old practice of deducting a certain amount 
per ton at the end of the year for depreciation is still in vogue, 
it is not less than 5 cents per ton, which is intended to only 
cover the coal being taken from the ground and the mine opera- 
tive accounts inside the mines. 

Where coal and coke are both produced as is the case with the 
State, and the depreciation is based upon a certain amount per 
ton, it is 3 cents per ton of entire product for taking the coal 
from the ground and 3 cents per ton of entire coal product and 
-i cents per ton of entire coke product to cover the various opera- 
tive accounts in and around the mines. This latter amounts to 
practically what the committee's accountants have figured the 
depreciation to be. 

We recommend that the depreciation amounting to not less 
than the amounts expended for betterments in the future be 
charged off each month on the cost sheets of coal and coke in 
order that the State authorities and other commissioners at 
Nashville may be enabled to act intelligently in the considera- 
tion of coal and coke contracts and in order that the books of 
the Comptroller and Treasurer may more properly show the 
real facts existing at the mines. 

We notice that the management have from time to time held 
vouchers due the main prison for an undue length of time. We 
recommend that in order that the operations at Brushy Moun- 
tain and main prison may not be further confused by this ac- 
tion that the Comptroller and Treasurer keep the accounts of 



December 1, 1902, to November 30, 1904. 25 

the main prison separate from those of the mines, both as to re- 
ceipts and disbursements. 

Permanent Accounts. 

It will be observed from the report of the accountants that 
quite a number of mine operative accounts have been converted 
by journal entry in one account called "Permanent Accounts." 
Owing to the fact that it will be impossible for the Legislature 
and State authorities to properly judge what amount of depre- 
ciation should be charged off without knowing what "perma- 
nent accounts" consist of, and in view of the fact that it is con- 
ducive to the best interests of the State that its authorities keep 
fully advised as to what accounts exist in the mine management, 
we recommend that these accounts be placed back to their origi- 
nal position, and that they be continued on the ledger as live 
-accounts. 

We notice that the books of the mines for the two years end- 
ing November 30, 1902, have not been audited. We recommend 
that this be done, and that the cost of the investigation be paid 
for out of State Prison operations. 



26 Tennessee Prison Operations, 



MAIN PRISON. 



On February 28, 1905, there were confined 969 convicts at 
the main prison. We inspected the prison building and cells 
and found the sanitary conditions in the main wings good. 

We visited the hospital and found 11 patients, one of whom 
was a paralytic and has been absolutely helpless since his incar- 
ceration . There are about half a dozen insane convicts at this 
prison. Your committee recommend that immediate provisions 
be made for their transfer to the Insane Asylum for treatment. 
The ventilation in the wings is bad. A sufficient number of the 
windows should be taken out and new adjustable windows put., 
in to materially improve the conditions now existing. 

Hospital for Consumptives. 

The testimony of the physician in charge shows that 78 per 
cent of the deaths is caused by consumption. It is therefore 
shown that conditions of prison life are productive of that dread- 
ful malady. Besides the large per cent of deaths attributed to 
this disease the records of the Board of Pardons are full of rec- 
ommendations for pardons on account of consumption. It is 
believed that the ravages of this disease can be greatly checked 
by the establishment of a separate hospital for this character 
of patients. This is recommended. The present hospital build- 
ing is not properly heated and this should be remedied. 

Female Department. 

There are about 50 female prisoners at this prison, all of 
whom work in the hosiery building and are self-sustaining. 
The discipline of these prisoners under the matron, Mrs. Camp- 
bell, is excellent, The sanitary and other surroundings in the 
woman's building are good. 

Supplies Main Prison. 

The system in use for the purchase of supplies at the main 
prison by way of anticipating the amount of supplies used each, 



December 1, 1902, to November 30, 1904. 27 

month, and notifying the wholesale trade asking for bids has 
resulted in saving the State a great deal of «money. We, how- 
ever, find no contract on file for fuel. 

The cost of coal at this place, including the brick yard, is a lit- 
tle more than $23,000 per annum. The average price paid for the 
past two years was $1.95 per ton F. O. B. the prison, the average 
number of tons being consumed per day about 33. We recom- 
mend that in the future the Commissioners advertise for bids on 
coal used, and that the same be let by contract. 

Convict Control. 

The convict discipline under the management of the present 
Warden is excellent. He has classified the convicts so that all 
boys under the age of 21 are kept in a range of cells on the op- 
posite side of the building to themselves, so that they will not 
come in contact with the hardened class of criminals, for which 
he cannot be too highly commended. The proof shows that he 
has reduced the punishment list about one-half of what it form- 
erly was, and also that during his incumbency he has recaptured 
twelve convicts, whereas only eight trusties have escaped. 

Main Prison Contracts. 

The convicts at the main prison are operated under contracts 
except those operated by the State on the ice plant, brickyard 
and farm. These contracts all cover the period from March 1, 
1903, to March 1, 1906, with the privilege given the contractors 
to extend their contracts if desired to March 1, 1909, at the same 
rates now paid. 

In addition to the various amounts to be paid by the con- 
tractors for the labor and for rent each contractor is required 
to pay 5 cents per 1,000 gallons for water, 3 cents per kilowatt 
for electric current and 20 cents per horse power per day of 10 
hours for steam. The receipts to the State for power, lights and 
water for the two years amounted to $16,090.18. 

The fuel at the main prison cost for the two years $40,856.37, 
and the expense of the power house amounted to $8,944.80, mak- 
ing a total of $49,801.17. This amount represents the cost of 
the heat, lights, power and water furnished at the main prison 



28 Tennessee Prison Operations. 

for the two years, not including' the depreciation on the ma- 
chinery and power house. Your committee are of the opinion 
that the sum charged the contractors for power, heat, light and 
water is inadequate, and much less than cost. The rates paid 
per day by the various contractors for labor, and the average 
number of convicts employed are as follows : 

Paper Box Factory. 

This operation employed an average of 21 convicts per work- 
ing day for the two years. Under their contract they pay 50 
cents per day of 10 hours for each convict, and manufacture 
paper boxes. 

Harness Company. 

The convicts at this operation manufacture harness and make 
saddles, etc. For the two years an average of 75 convicts were 
employed per working day. Under the present contract the 
State only gets 64 1 /o cents per day of 10 hours for each convict. 
Under the extension of the old contract the State received 80 
cents per day for the convicts from this same concern. 

Your committee are not advised as to why this reduction was 
agreed to, as a large number of these convicts are long term pris- 
oners and had been working at that specific trade for a number 
of years, which made them more valuable than they otherwise 
would have been. 

Foundry. 

The convicts at the foundry are operated under two con- 
tracts, one calling for 99 convicts with Duncan & Co., at 70 
cents per day, and one for 50 convicts with W. D. Trabue & Co. 
at 70 cents per day, with the privilege of taking 49 more. The 
proof shows that these two contractors are one and the same 
party. The average number of convicts furnished foundry op- 
erations for the two years was 132 per working day. The proof 
taken shows that the work done by the convicts at this place is 
worth more than double what this contract calls for. 

Hosiery Operations. 

The convicts at this place are operated under two contracts, 
one with the Rock City Hosiery Co., and one with the Lake Shore 



December 1, 1902, to November 30, 1904. 29 

Hosiery Co. Each contract calls for 99 convicts at 47% cents 
per day of 10 hours each. During the two years an average of 
222 convicts per working day were operated at this place, which 
is more than their contracts called for. The proof shows that 
these two contractors are one and the same person. 

Shoe Manufacturing Company. 

The convicts at this place are operated under two contracts, 
one with W. M. Goodbar. and one with H. C. Yerkes, each call- 
ing for 99 convicts at 50 cents per day of 10 hours each. Dur- 
ing the two years an average of 187 convicts per working day 
were employed. The proof shows that these parties are the 
same. 

A more detailed statement of the net earnings to the State 
for each year of the labor employed by these various contractors 
will be found in the report of the accountants. 

It is observed, however, that for the year ending November 
30, 1903, the State only made $1,844.79, and for the year end- 
ing November 30, 1904, $28,376.58 net on the labor furnished 
to the various contractors. 

The committee are advised by the time register that 16 men 
(instead of 8 as provided by contract) are being furnished free 
to the contractors, and that a number of days labor had been 
furnished to various contractors for a smaller sum than that 
called for under the contract. We recommend that no labor be 
furnished except that called for by contract, and that at con- 
tract prices. In each of these contracts there is a stipulation 
which undertakes to restrict the State to the employment of not 
exceeding 750 convicts in its coal mines. 

A comparison of the net earnings at Brushy Mountain with 
those at the main prison shows a decided difference in favor of 
the mines, as appears on page 6 of this report. All available 
prisoners should be transferred from contract work to the mines 
as fast as developments will permit and the State's legal obli- 
gations to these contractors fulfilled. 

Mining developments should be extended as rapidly as pos- 
sible with a view of a largely increased working force in the 
coal mines. The value of the labor being worth so much more 



30 Tennessee Prison Operations, 

to the State at the mines than at the main prison there should 
be no hesitancy with those having their control in charge as to 
the best plan to pursue. 

If other coal fields are purchased in a different section in 
the near future the same should be developed at an early date as 
it is believed that the installation of a new plant in another field 
would save from 10 to 15 cents per ton on every ton of coal 
shipped from either of the two places. The competition in 
freight rates that this would necessarily bring about would pro- 
duce the good effect above indicated. This would be true 
whether the lines were in actual competition in the same field or 
not. 

Brick Yard. 

There was an average of 19 convicts per working day oper- 
ated at this plant during the two years. The original cost of 
this plant some years ago was $20,000, and it is now carried as 
an asset on the books at that amount. While the report of Com- 
missioners show for the two years a profit of $2,586.77, we are 
of the opinion that this is not more than sufficient to cover the 
depreciation. It will be observed that the accountants are also 
of this opinion, and report no profits for the two years. We re- 
gard this as a bad investment for the State. 

Farm. 

Your committee visited the farm and thoroughly inspected 
it together with the Cockrill farm, which is rented by the State. 
We also examined the live stock, consisting of horses, mules, cat- 
tle, hogs, etc., and while we found them to have been well cared 
for we notice that a large number of the dairy cows are very 
inferior. We find that the farm was operated at a loss for the 
two years embraced in our investigation. 

Mr. L. G. Tate is the present farm superintendent, having 
been reappointed after his discharge on September 25, 1902, by 
the Commissioners. The order discharging Mr. Tate is as fol- 
lows : 



December 1, 1902, to November 30, 1904. 31 

"Nashville, Tenn., September 25, 1902. 

"Board met pursuant to adjournment, present, Denton, 
Murray and Carter. William T. Murray offered the following, 
to wit : 

"Whereas, it appears that for a period of twelve months next 
before December 1, 1901, L. G. Tate, the farmer, butchered 
from three to four hundred head of cattle, and during the time 
had failed to report tallow or sales of tallow, and had failed to 
turn over any funds as derived from that source. Being called 
upon by the board for an explanation of the matter at the last 
meeting of the board, Tate said that all of the tallow had been 
used to oil harness. It then being shown that the State then had 
only 24 sets of double wagon harness and 46 sets of single 
plow harness, composed of back bands, chains and names, and 
that the State furnished harness oil, which was used mixed with 
tallow upon the harness. Mr. Tate then said that the character 
of the cattle butchered did not furnish much tallow. 

"And it further appeared that Mr. Tate on the 7th day of 
May, 1901, sold to McKay, Reece & Co. $51.63 worth of cane 
seed and collected the money and had failed to report the sale 
or to pay over the money, and notwithstanding the fact that 
this matter was presented to him at the last meeting, he has 
made no satisfactory explanation about it and has not yet 
turned over any money. Therefore, we believe that inasmuch 
as it was impossible to have used the tallow from three or four 
hundred head of cattle to oil harness, the explanation is not sat- 
isfactory. And that in any event, this matter taken in connec- 
tion with the cane seed transaction, renders Mr. Tate an unfit 
man to fill the place on the farm. Therefore be it resolved, that 
Mr. Tate is discharged. 

"J. S. Denton seconded the motion of W. T. Murray to adopt 
this resolution, and upon a vote being ordered W. T. Murray 
and J. S. Denton voted aye, and W. A. Carter voted no. The 
resolution was declared adopted." 
(Copy). 

Your committee are of the opinion from the proof taken, 
which is filed herewith, that the State has not received all the 
moneys due it on account of the sale of farm products and we 



32 Tennessee Prison Operations, 

find that Mr. Tate has used convicts and property of the State 
for private purposes without paying therefor, and that he de- 
votes part of his time in farming operations of his own, and we 
are further of opinion that it is detrimental to the best interests 
of the State for Mr. Tate to be longer in its employ. 

We recommend that in the future all farming operations be 
confined to the lands belonging to the State, and that all further 
pasturage of cattle or other live stock belonging to other parties 
be discontinued. 

We also recommend that no live stock be in the future bought 
from the Commissioners, and that the stock purchased be con- 
fined to such as is absolutely necessary and of actual service on 
the farm. 

We also recommend that the character of farming on the 
lands now belonging to the State be confined, first to the pro- 
duction of such vegetables and other feed stuffs as is constantly 
in use at the prison in maintaining its convicts, and their actual 
cost as elsewhere indicated be charged to maintenance account. 

Ice Plant. 

The State has a splendid ice plant at this place with a ca- 
pacity of about 20 tons per day, and in this connection they also 
have cold storage in which are kept fresh meats, dairy products,, 
vegetables, etc. 

While the State has not realized as much revenue on the 
products as it should have, owing to the controversy over the 
contract of Trabue & Co., we are informed that this plant will 
be operated during the coming season to its full capacity, and 
that the prospects are good. Your committee see no reason why r 
with the proper management, this plant should not be a source 
of considerable revenue to the State. 

Accounts Due the Main Prison. 

We find from the report of the accountants that there are 
a large number of accounts due the various departments of 
the main prison by the officials, the ex-officials and employes of 
the prison. Quite a number of these accounts have been run- 
ning for some time, and in some instances for several years. 



December 1, 1902, to November 30. 1904. 33 

We recommend that these accounts be collected at once and 
that no moneys be paid to the delinquents by the State until 
their debts are paid, and that every effort be immediately made 
to collect the other outstanding accounts, and in future all ac- 
counts due the State from officials and employes should be de- 
ducted from their salaries at the end of each month. 

We find an account carried as an asset against J. C. Trabue 
& Co. amounting to $6,757.65. This is an amount claimed to be 
due on a contract for ice which expired April, 1904, and we are 
informed that this claim has been placed in the hands of Wat- 
kins & Thompson, of Chattanooga, Tenn., for collection, and 
bill was filed in November, 1904. We know nothing of the merits 
of this claim but recommend that this matter be prosecuted to a 
speedy termination. 

Books Main Prison. 

The books of the main prison do not show actual conditions 
existing as to net profits made there. There is no depreciation 
charged off, as should be done, and a large amount of expendi- 
tures which are termed improvements are carried as an earning 
instead of as an expense. 

The supplies furnished by the farm and manufacturing de- 
partment are credited to each at such amounts as the manage- 
ment sees fit, without any regard as to their actual cost. In this 
way fictitious values have always existed in the reported opera- 
tions at this place. 

It is claimed that the products of the farm have been 
charged at market prices. This is not a good precedent to es- 
tablish, and they should be charged to maintenance, at absolute 
cost of production. 

This necessitates making a distributive account of both the 
farm and manufacturing department, which is correct. The 
net cost of each should be the cost of the supplies furnished the 
various departments by each, and this cost should be distributed 
to the various accounts to which the supplies are furnished. 

The proper depreciation should also be taken off every year, 
which in no instance should be less than the amounts expended 
for improvements and betterments. In this way the books will 



34 Tennessee Prison Operations, 

clearly show what the State is making oft' of the convicts at this 
place. 

In order that the proper check may be kept on supplies, a 
supply account should be opened on the books, and this account 
should show the amount of supplies on hand. An inventory 
should be taken every month. Inventory of the commissary 
department should also be taken every month, so that the proper 
check may be kept on this department. 

Warden's Books Main Prison. 

Our attention having been called by the experts to a check 
for $1,000 issued to F. M. Johns, by W. H. Hartford, Warden, 
which was paid by the American National Bank on May 26, 
1903, and charged to his account as Warden; also check issued 
on August 11, 1903, by Luke McMeneway, Warden, for $1,500 
payable to the order of W. H. Hartford, which was paid by the 
American National Bank and charged to the account of Luke 
McMeneway, Warden. The committee thereupon proceeded to 
make a thorough investigation, taking the depositions of Com- 
missioner W. H. Hartford, Warden Luke McMeneway and book- 
keeper to the Warden, F. M. Johns. 

We find as to the $1,000 check issued by W. H. Hartford, 
Warden, that the stub, No. 392, on May 26, 1903, was originally 
made out for $1,000, and this amount was marked out and $100 
inserted above. 

Mr. Hartford stated, when shown the stub, that it was a per- 
sonal matter, and that the check was for $1,000, and was a per- 
sonal loan to his bookkeeper, Mr. F. M. Johns. He also states 
the loan was paid back in a few days. In this latter statement 
he is not sustained by Mr. Johns, who states that he still owes 
$500 on this loan. 

While this appears to be a personal loan to Mr. Johns, it 
was nevertheless made out of the funds held in trust by Mr. 
W. H. Hartford as Warden, as appears from his bank balance 
and books of that date. 

The statement of Mr. Hartford's account as Warden ob- 
tained from the bank, in connection with the books, shows that 
he did not at that time have any funds in the bank credited to 



December 1, 1902, to November 30, 1904. 35 

his account as Warden belonging to him personally, and that 
the amount given as being in his bank to his credit as Warden 
was not sufficient to cover what he had, or should have had, in 
his possession as Warden at that time. The effect of the change 
of the stub in the check book from $1,000 to $100 was that the 
Warden's books showed that he had $900 more money in bank 
than he really had. 

While the proof does not show positively who changed this 
stub, your committee are of opinion, from the writing on the 
stub, and from proof, that the stub of this check was made out 
and changed by W. H. Hartford. 

Mr. Hartford swears that his balance in bank on the date 
that the check was given, May, 26, 1903, was $2,069.28. The 
check book shows that the balance in bank on that day was 
$2,069.28 counting the stub No. 392 at $100. But counting the 
stub No. 392 for $1,000, the correct amount paid by the bank 
as admitted by both Hartford and Johns, his balance in bank 
was only $1,169.28. 

The funds he should have had on hand as Warden as shown 
by the books at close of business May 26, 1903, amounted to 
$3,151.92; therefore, giving him full credit for his next deposit 
of $1,049.59 made on June 5 following, it would still be short 
■$933.05 excluding his collections from May 26, to June 5, 1903. 

From June 1 to July 2, 1903, there was deposited in the 
bank $3,901.50, as appears from the bank statement, while his 
total collections for May and June only amounted to $2,459.68, 
not including his collections for board, gate receipts, etc., for 
June. 

If Mr. Hartford kept any of his personal funds in the Amer- 
ican National Bank with his account as Warden, as he claims 
he did, his bank balances would show that he had more money 
on hand than his books called for, but as a matter of fact it was 
the other way. 

Mr. Hartford's collections for June, 1903, for board, gate 
receipts, etc., amounting to $260.40, were not paid over to the 
State until November 18, 1903. His account as Warden was 
closed out September 8, 1903. He states in his deposition that 
after he became Commissioner his attention possibly was not 
called to it until that time. 



36 Tennessee Pkison Operations, 

$1,500 Check. 

We find that a check issued by Luke McMeneway, Warden, 
and payable to W. H. Hartford, for $1,500 on August 10, 1903, 
was paid by the American National Bank and charged to the 
Warden's account. This check does not appear upon the stubs 
of the checkbook. 

This $1,500 was carried as a balance in the Warden's cash 
until February 11, 1905, when $500 was paid, and the balance 
of $1,000 carried as a balance in the Warden's cash until March 
7, 1905, when this amount was deposited to the credit of the 
Warden. This latter deposit of $1,000 was made just nine days 
after we had started our investigation at the main prison. 

The proof shows that Mr. W. H. Hartford negotiated this 
loan for Mr. T. B. Carroll, and as an evidence of debt Mr. Car- 
roll gave his note payable to Luke McMeneway as Warden, one 
day after date, with F. M. Thompson, W. A. Carter, W. H. Hart- 
ford and Luke McMeneway as security. 

The bank account of the Warden not only embraces the 
moneys collected by him for the convicts, but includes his collec- 
tions for board, rents, gate receipts, etc., belonging to the State, 
which is all deposited and carried as one account. The collec- 
tions for board, rents and gate receipts are usually turned over 
to the State at the end of each month. This loan was made out 
of the funds in the hands of the Warden at that time in bank. 

This convict money is made by over-task work and extra 
Sunday time for the State and the contractors, and is paid by 
each as the case may be. There is also some money sent to them 
as contributions from friends and relatives. This money is often 
used by them in remittances home to their families, and should 
be held as a sacred fund by those having it in charge. 

The new Warden had scarcely been inducted into his office 
and become acquainted with its affairs until this loan was re- 
quested by those higher in authority. 

Although no part of any fund was lost in these loan trans- 
actions, all being finally paid back, nevertheless the committee 
feel that it cannot too severely condemn this practice of nego- 
tiating for and loaning the public, or trust funds, as has been 
done in the instances above referred to. 



December 1, 1902, to November 30, 1904. 37 

The books have not been kept as they should have been, and 
a new system should be inaugurated. 

The careless manner in which the cash book of the convicts' 
extra earnings has been kept has resulted in numerous errors, 
and a shortage of $40.04. This amount should be paid at once 
by the party having the cash in charge at the time the error was 
made. 

The books should show the actual condition of each fund at 
the end of each day. 

Deposits should be made oftener, and the bank books should 
be balanced and checked at least every month. 

A trial balance should also be taken monthly, and no money 
paid out to convicts discharged, or pardoned, or on orders, un- 
less a receipt therefor is taken. 

All convict pay rolls should be filed together, so that they 
can be easily examined. 

The Warden handles a great deal of money for the State and 
for the convicts, and we recommend that he be required to give 
bond in a sufficient amount to protect both funds. 

We recommend that the moneys reported by accountants as 
on hand belonging to convicts who have died, left the prison or 
escaped be turned over to the State treasury immediately. 

Pay Roll Main Prison. 

It will be observed from the pay rolls of the main prison that 
in addition to the amount paid for labor by voucher or out of 
the State treasury that over $6,000 was paid in board, etc. The 
law requires all expenditures of the prison to be drawn from 
the State treasury in order that the books of Comptroller and 
Treasurer may show what is being done. 

We therefore recommend that the gross pay roll be collected 
from the State by voucher, and all receipts for board, etc., de- 
ducted at end of the month be paid back to the State by way of 
receipts. 

We also recommend that the authorities keep regular 'pay 
roll books as are kept at Brushy Mountain, and no moneys paid 



38 Tennessee Prison Operations, 

out until receipted for on this book by the parties to whom it 
belongs. 

We notice that the pay roll has increased about $2,000 dur- 
ing the last year or about 7% per cent. This increase is in the 
power house and guarding department. We hardly think this 
increase justifiable. 

We also observe that a number of employes get their board 
in addition to their salaries. In order not to confuse the board 
account we recommend that this be immediately changed; and 
that no board or increase in salaries on account of board be made 
except to the steward and dining-room superintendent. 

Vouchers Outstanding. 

We observe from the report of the accountants that there 
are in the hands of the Prison Commissioners $34,876.15 worth 
of vouchers issued several years ago against Brushy Mountain. 
Comptroller's warrants should be issued for these vouchers and 
charged to Brushy Mountain and the warrants passed into the 
State treasury to the credit of the operations of the main prison. 

The main prison owes Brushy Mountain $10,626.72 on an old 
account for which voucher should be issued and turned into the 
State treasury upon Comptroller's warrant to the credit of 
Brushy Mountain operations. 

Brushy Mountain owes the main prison, after payment of 
$10,680 on December 1, 1904, the sum of $4,015.79, for which 
vouchers should be issued and turned into State treasury upon 
Comptroller's warrant to credit of main prison operations. 

Conclusion. 

Your committee have endeavored to make a thorough and 
painstaking investigation of the State Prison with a view, if 
possible, of adding to the efficiency of the public service and of 
furnishing such facts to the Legislature as will enable it to act 
intelligently in prescribing what disposition to in future make 
of its convicts. In this investigation we have been given every 
assistance by the various officials and. employes. 

We regard the report of the accountants, which is made out 



December 1, 1902, to November 30, 1904. 39 

in detail, of great value to the State, and we feel deeply in- 
debted to them for the fidelity in which they have performed 
their important duties. Respectfully submitted, 

E. G. Tollett, Chairman. 

D. E. Garrett, Secretary. 

T. W. Pope, 

James May, 
Committee on the part of the Senate. 



40 



Tennessee Prison Operations, 



REPORT OF ACCOUNTANTS. 



Nashville, Tenn., April 5, 1905. 
To the Honorable Investigating Committee on the Part of the Senate: 

Gentlemen — Having been appointed by yon on February 15 
last to investigate and audit the books and accounts of the State 
Prison at Nashville and at Brushy Mountain, from December 1' 
1902, to November 30, 1904, inclusive, we make the following 
report : 

General Summaries. 

The general summaries of the business of State Prison opera- 
tions for the two years are as follows: 





Main Prison 


Brushy 
Mountain 


Total 


Gross earnings 

Expenses of operations .... 


$285,442 32 
232,473 53 


$654,900 59 
350,293 50 


$940,342 91 
582, 767 03 


Net earnings 

Year ending Nov. jo, /yoj — 
Gross earnings 


$ 52,968 79 

139,292 58 
124, 190 93 


$304,607 09 

349,027 73 
184,124 50 


$357,575 88 

488,320 31 
308,315 43 






Net earnings 

Year ending Nov. jo, 1904 — 

Gross earnings 

Expenses of operations 


$ 15,101 65 

146,149 74 
108,282 60 


$164,903 23 

305,872 86 
166,169 00 


$180,004 88 

452,022 60 
274,451 60 


Net earnings 


$ 37,867 14 


$139,703 86 


$177,571 00 







Average gross earnings per working day for each convict in both 

prisons $0 92 

Average cost of operations per working day for each convict in 

both prisons 57 

Average net earnings per working day for each convict in both 

prisons 35 

Average gross earnings per working day for each convict at 

Brushy Mountain 1 48 



December 1, 1902, to November 30, 1904. 41 



Average cost of operations per working- day for each convict at 

Brushy Mountain $ 79 

Average net earnings per working day for each convict at 

Brushy Mountain 69 

Average gross earnings per working day for each convict at 

Main Prison 48 

Average cost of operations per working day for each convict at 

Main Prison 39 

Average net earnings per working day for each convict at Main 

Prison 09 

Detailed statement of these operations, beginning with the 
Main Prison, giving each year separately, is as follows: 



42 Tennessee Prison Operations, 

Main Prison Operations, Year Ending November jo, /90J. 



EXPENSES 



Bedding $ 337 25 

Clothing (voucher record) $ 296 20 

Clothing- (mfg-. dept.) 2,239 22 

Total for clothing- 2, 535 42 

Feeding (voucher record) 25,350 18 

Feeding (supplies from farm) 13,964 70 

Total for feeding 39,314 88 

Fuel 20,828 63 

Guarding 14,735 96 

Hospital 1,040 45 

t/ights 426 99 

Outer wall repairs (new gate) 358 93 

Power house expense 4, 095 60 

Recapture 260 60 

Repairs 1,947 10 

Sanitation 1, 467 75 

Tobacco 302 88 

Transportation 3, 133 26 

Water 409 50 

Pay-roll paid in board 3, 431 42 

Total $ 94, 626 62 

From which deduct— 

Beef, sale of 126 48 

Board receipts from pay-roll 3, 431 42 

Board receipts from Warden 967 68 

Guarding refunded by Warden 180 00 

Sanitation, freight refunded 2 68 

U. S. Gov. curr'cy refunded (coffins) 25 50 

Total deductions 4, 733 76 

Net cost of maintenance $ 89, 892 86 

General operations- 
Fire main 1,650 42 

Fire protection 450 00 

Foundry building 289 12 

Furniture and fixtures 510 56 

General salaries 6, 597 09 

Greenhouse 407 81 

Heating 3,401 23 

Ice plant 5,202 72 

Insurance 745 00 

Machinery 324 50 

Morgue 61 40 

Pump 1,316 25 

Smoke stack 285 05 

Stationery 1, 882 18 

Waterworks 251 05 

Total 23,374 38 

From which deduct — 

Insurance 215 51 

Insurance premiums returned 509 73 

Printing refunded Brushy Mount'n 245 95 

Water rents , 144 00 

Total deduction 1, 115 19 

Net cost of general operations $ 22,259 19 

Commissary 6, 578 40 

Ice plant operations 45 50 

Brickyard operations 5,414 98 

Total cost $124, 190 93 

Net earnings 15, 101 65 

Total $139,292 58 



RECEIPTS 



N. Baxter, Jr $ 76 00 

Box Factory 3, 240 30 

Chair & Carriage Factory 2 25 

Foundry 25,351 29 

Harness Company 13,256 55 

Hosiery Company 30,588 10 

Shoe Manufacturing Company. 29,962 27 

Power, lights and water 7,095 56 

Rents factory buildings 1,543 95 

Gate receipts 1, 906 10 

Rents from Warden . . 502 49 

Sale of broken stone 388 04 

Sale of old stone 15 00 

Sale of wood 9 00 

U.S. Gov. board prisoners 9, 289 50 

Brickyard operations 7,781 61 

Commissary operations 7,346 92 

Ice plant 937 65 



Total $139,292 58 



December 1, 1902, to November 30, 1904. 
Main Prison Operations, Year Ending November jo, 1904. 



43 



EXPENSES 



Bedding.... $ 405 28 

Clothing- (voucher record) $ 243 97 

Clothing- (mfg-. dept.) 3, 670 77 

Total for clothing- 3, 914 74 

Feeding- (voucher record) 25, 640 13 

Feeding (supplies from farm) 4, 802 28 

Total feeding 30,442 41 

Fuel 20,027 74 

Guarding 16, 139 20 

Hospital 1,009 01 

Kitchen repairs 156 19 

Laundry repairs 208 35 

Lights 240 03 

Power house expense 4, 849 20 

Recapture 172 43 

Repairs 1, 720 48 

Sanitation 1, 344 86 

Tobacco 593 70 

Transportation 3, 219 38 

Water 971 12 

Pay-roll paid in board 3, 475 30 

Total $ 88,889 42 

From which deduct— 

Barbershop (sanitation) 100 00 

Beef, sale of 11 60 

Bloodhounds 50 00 

Board, receipts from pay-roll 3, 475 30 

Board, receipts from warden 1,441 88 

Fuel sold 124 66 

Guarding refunded 161 23 

U. S. Gov. Curr'cy refunded (coffins) 37 48 

Total deductions 5, 402 15 

Net cost of maintenance $ 83, 487 27 

General operations — 

Furniture and fixtures 53 50 

General salaries 6,576 34 

Greenhouse 3 05 

Heating 248 45 

Hosiery building repairs 83 35 

Insurance 30 00 

Lumber 805 16 

Machinery 151 70 

Pump 71 17 

Smoke stack 4, 691 67 

Stationery 846 83 

Waterworks 70 55 

Total 13, 631 77 

From which deduct — 

Flowers, sale of ... . 7 60 

Insurance 876 27 

Water rents 144 00 

Total deductions 1,027 87 

Net cost general operations $12, 603 90 

Brickyard operations 4,583 20 

Commissary 7,444 10 

Ice plant operations 164 13 

Total cost $108, 282 60 

Net earnings 37, 867 14 

Total $146, 149 74 



RECEIPTS 



N. Baxter, Jr $ 1,038 65 

Box Factory 3, 149 39 

Cockrill Farm 35 00 

Wm. Culbert & Sons 35 00 

Cust. Chimney Con. Company.. 174 88 

Foundry 30,232 31 

Harness Company 15,905 22 

Hosiery Company 31, 948 95 

Shoe Manufacturing Company. 27,655 81 

Williams & Hays 159 80 

Power, light and water 8, 994 62 

Rents factory buildings 2, 058 60 

Rents from Warden 298 40 

Gate receipts 2, 166 50 

Old brick sales 42 90 

Broken stone 160 72 

Escape 40 00 

Old stone sales 6 30 

U. S. Gov. board prisoners 5, 557 25 

Brickyard operations 7, 115 13 

Commissary 8,027 71 

Ice plant operations 1,346 60 



Total $146,149 74 



44 Tennessee Prison Operations, 

The net earnings given in these statements are derived as 
follows: 

Year Ending November jo, 1903. 

Foundry % 5, 601 58 

Harness Compan} 7 , 2, 425 09 

N. Baxter, Jr 32 17 



Total earnings from convict labor $ 8,058 84 

I^oss from convict labor — 

Box Factory $ 394 58 

Chair and Carriage Factory 1 05 

Hosiery Company 4, 849 98 

Shoe Manufacturing- Company 968 44 



Total loss from convict labor. 



Net earnings from convict labor 

Commissary „ 

Ice plant 

Gate receipts 

Rents from Warden 

Sale of broken stone 

Sale of old stone 

Sale of wood 

U. S. Government board of prisoners. 



Total net earnings as per statement 



6,214 05 


$ 1,844 79 


768 52 


378 21 


1,906 10 


502 49 


388 04 


15 00 


9 00 


9,289 50 


$15, 101 65 



Year Ending November 30, 1904. 

Box Factory $ 663 59 

Foundry 13,932 82 

Harness Company 4,820 82 

Hosier Company -3, 507 62 

Shoe Manufacturing Company 5, 066 06 

N. Baxter, Jr 

William Culbert & Sons 

Custodis Chimney Construction Company 

Williams & Hays 

Cockrill farm 

Total from convict labor $28, 376 58 

Commissary 

Ice plant 

Old stone and broken stone 

Gate receipts 

Rents from Warden 

Old brick sales 

U. S. Government board of prisoners 5,557 25 

Escape 

Total net earnings as per statement 



159 08 


19 06 


107 78 


85 75 


14 00 


.$28,376 58 


461 12 


757 37 


167 02 


2,166 50 


298 40 


42 90 


5,557 25 


40 00 


$37,867 14 



December 1, 1902, to November 30, 1904. 



45 



The following statistics in reference to the operations for the 
two years are of much interest: 





Year Ending 
Nov. 30, 1903 


Year Ending 
Nov. 30, 1904 


Total 


Gross earnings 


$139,292 58 
124, 190 93 


$146,149 74 
108, 282 60 


$285,442 32 
232,473 53 


Expenses of operations 


Net earnings 


$ 15,101 65 


$ 37,867 14 


$ 52, 968 79 





General Statistics for Two Years. 



Average number convicts in prison 

each working day 936 

Average number working each 

working day 659 

Cost per working day to maintain 

all 308816 

Cost per working day to maintain 

each worker 438345 

Average gross earnings per day 

for each worker 679234 

Average cost per day for each 

worker 605593 

Net earnings per day for each 

worker 073641 

Gross earnings for those working 

on contracts $111,116 27 

Cost for those working on con- 
tracts 109, 271 48 

Net earnings 1, 844 79 

Average gross earnings per day for 

those working on contracts ... . 568373 

Average cost per day for those 

working on contracts 558935 

Average net earnings per day for 

those working on contracts . . . .009438 

Average gross earnings per work- 
ing day for each convict in 
prison . 478 

Average cost per working day for 

each convict in prison . 427 

Net earnings per working day for 

each convict in prison .051 



946 


941 


682 


671 


.283683 


. 296181 


.393891 


.415752 


.689532 


.684468 


. 510875 


.557453 


. 178657 


. 127015 


121,388 23 


$232,504 50 


93,011 65 


202,283 13 


28,376 58 


30,221 37 


.594216 


.581578 


. 455308 


.505983 


. 138908 


.075595 


.496 


.488 


.368 


.397 


.128 


.091 



46 



Tennessee Prison Operations, 



Moneys Drawn from the State Treasury. 

This statement shows the amount of money drawn from the 
State Treasury for the purpose of operating the Main Prison from 
December 1, 1902. to November 30, 1904, inclusive. 



ACCOUNTS 



Year Ending 
Nov. 30, 1903 



Year Ending 
Nov. 30, 1904 



Maintenance — (voucher record) 

Bedding- 

Clothing 

Feeding- 

Fuel 

Guarding 

Hospital 

Kitchen repairs 

Laundry repairs 

Lights 

Outer wall repairs (g-ate) 

Power house expense 

Recapture 

Repairs 

Sanitation 

Tobacco 

Transportation 

Water 



Total maintenance 



General operations — 

Fire main 

Fire protection 

Foundry building 

Furniture and fixtures. . . . 

General salaries 

Greenhouse 

Heating- 

Hosiery building repairs 

Ice plant 

Insurance 

Lumber 

Machinery 

Morgue 

Pump 

Smokestack 

Stationery 

Water works ! 



337 25 

296 20 

25,350 18 

20,828 63 

14, 735 96 

1,040 45 



Total general operations $ 23, 374 38 



426 99 

358 93 
4,095 60 

260 60 
1,947 10 
1,467 75 

302 88 
3,133 26 

409 50 



$ 74.991 28 



1,650 42 
450 00 
289 12 
510 56 

6, 597 09 
407 81 

3,401 23 



5,202 72 
745 00 



324 50 

61 40 

1, 316 25 

285 05 
1,882 18 

251 05 



405 28 

243 97 

25,640 13 

20,027 74 

16,139 20 

1, 009 01 

156 19 

208 35 

240 03 



4,849 20 
172 43 

1, 720 48 

1,344 86 
593 70 

3,219 38 
971 12 



$ 76,941 07 



53 50 

6,576 34 

3 05 

248 45 

83 35 

30. 00 
805 16 
151 70 



71 17 

4,691 67 

846 83 

70 55 



$ 13,631 77 



December 1, 1902, to November 30, 1904. 47 

Moneys Drawn from State Treasury — Continued. 



ACCOUNTS 



Year Ending 
Nov. 30, 1903 



Year Ending 
Nov. 30, 1904 



State operations- 
Brickyard 

Comissary 

Farm 

Ice plant operations 



Manufacturing- department — 

Clothing- material 

Knitting material 

Shoe material 

Salary of Superintendent. . . 



Total manufacturing department, 



Total State operations, 
U. S. Government . 



Grand total 

Less error in Voucher No. 2424 May 21, 1904. 



5,414 98 

6,578 40 

16,505 28 

45 50 



$ 4, 583 20 

7,444 10 

10,252 14 

164 13 



10,101 22 

2,953 89 

5,710 32 

605 00 



Net amount drawn from State Treasury by 
Voucher 



$ 19,370 43 



$ 47,914 59 
1,367 76 



$147,648 01 



$147,648 01 



9, 280 49 

79 61 

6,203 58 

660 00 



$ 16,223 68 



$ 38,667 25 
771 42 



$130,011 51 
10 00 



$130,001 51 



Original voucher No. 2424 was corrected but the amount entered on 
voucher record was $10 more than it should have been. These state- 
ments check up with the books with the further exceptions of $1 error 
for year ending November 30, 1903, and 10 cents error for the year end- 
ing- November 30, 1904, and constitute the expenditures of the Main 
Prison. The amount paid to the U. S. Government is simply money 
advanced and is all refunded. The State's operations of the brickyard, 
commissary, ice plant, farm and manufacturing departments are em- 
braced in a special statement showing the transaction of each for each 
year separately. 



The cost charged against the earnings of convict labor for the 
year ending November 30, 1903, is as follows : 



Cost of maintenance (voucher 

record) 

Add pay-roll, paid in board .... 
Add cost of farm supplies : 

Inventory November 30, 1902 . 

Voucher record 

Total ... 



$74,991 28 
3,431 42 



$22,678 01 
16,505 28 

$39,183 29 



48 Tennessee Prison Operations, 

Deduct sales of farm products..! 4,933 19 
Inventory November 30, 1903 20, 285 40 

Total $25, 218 59 

Net cost of supplies furnished 

by farm, exclusive of labor. $13,964 70 

Add cost of clothing- manufac- 
turing- department : 
Inventory November 30, 1902. $ 9,593 76 

Material, voucher record 19, 370 43 

Total $28, 964 19 

Deduct sales manufacturing 

department $17,204 81 

InventoryNovember30,1903 $ 9,520 16 



Total $26. 724 9 



Net cost of clothing furnished 
by manufacturing depart- 
ment, exclusive of labor. . . $ 2,239 22 

Total gross cost of maintenance $94, 626 62 

From which deduct : 

Board receipts from pay-roll. $ 3,431 42 

Board receipts from Warden. 967 68 

Guarding refunded to Warden 180 00 

Beef, sale of 126 48 

Sanitation, freight refunded. 2 68 
U. S. Gov. currency refunded 

coffins, etc 25 50 

Total deductions $ 4, 733 76 

Net cost of maintenance. $89,892 86 



Cost per working day to maintain all (291.088 days) 308816 

Cost per working day to maintain workers (205.073 days) 4383456 



This cost is distributed to workers as follows : 

Box Factory building $ 132 38 

Brickyard 2, 366 63 

Foundry building 1, 180 02 

Greenhouse 108 70 

Ice plant operations 409 02 

Total State workers $ 4, 196 75 

N. Baxter, Jr $ 43 83 

Box Factory operations 2, 993 90 



December 1, 1902, to November 30, 1904. 49 

Chair and Carriage Factory $ 2 63 

Foundry operations 16, 918 82 

Harness Company 9, 089 09 

Hosiery Company 30, 096 37 

Shoe Manufacturing Company 26, 551 47 

Total for workers on contracts $85, 696 11 



Grand total ( as above shown) $89, 892 86 



The cost of " general operations " as shown by the voucher rec- 
ord, less the amount received on account of insurance, insurance 
premiums returned, printing refunded by Brushy Mountain for 
annual report, water rents (and amount expended on the foundry 
building, as shown by voucher record, which should be charged 
directly to that building), together with the cost of labor on the 
greenhouse, should be distributed as an operating cost to the ice 
plant operations and contractors of convict labor within the prison 
walls. This distribution is as follows : 

General operations (voucher record).. $23,374 38 

Greenhouse (labor) 108 70 

Total $23. 483 08 

Less Foundry building (voucher rec- 
ord), which is charged directly to 
that building 289 12 

$23, 193 96 
From which deduct cash receipts, viz: 

Insurance $ 215 51 

Insurance premiums returned 509 73 

Printing refunded by Brushy Mount- 
ain 245 95 

Water rents 144 00 

Total deductions 1, 115 19 

Net general operations to be dis- 
tributed $22, 078 77 



Total number of working days 196,332 

Cost per working day . 1124563 cents 

4 



50 Tennessee Prison Operations. 

Ice plant operations $ 104 92 

Box Factory $ 768 07 

Chair and Carriage Factory. . 67 

Foundry operations 4, 340 47 

Harness Company operations 2, 331 79 

Hosiery Company operations 7, 721 12 

Shoe Mfg. Company operations 6, 811 73 

Total cost on contracts 21, 973 85 

Grand total, as above set out $22, 078 77 

These distributions give total cost to maintain and operate as 
follows : 

Brickyard $ 2, 366 63 

Ice plant operations 513 94 

Total State operations $ 2, 880 57 

N. Baxter, Jr $ 43 83 

Box Factory 3,894 35 

Chair and Carriage Factory 3 30 

Foundry 22, 728 43 

Harness Company 11, 420 88 

Hosiery Company 37, 817 49 

Shoe Mfg. Company 33, 363 20 

Total on contracts 109, 271 48 

Grand total $112, 152 05 



The cost charged against the earnings of convict labor for the 
year ending November 30, 1904, is as follows: 

Cost of maintenance (voucher 

record) $76, 941 07 

To which add pay-roll paid in 

board 3,475 30 

Add cost of farm supplies — 

Inventory, November 30, 1903 $20, 285 40 

voucher record 10, 252 14 

Lumber for wagon shed 256 39 

Total $30, 793 93 

From which deduct — 

Sales of farm products, etc. .$ 7,476 66 
Inventory November 30, 1904 . 18, 514 99 

Total deductions $25, 991 65 

Net cost of supplies furnished 
by the farm exclusive of 
labor 4, 802 28 



December 1, 1902, to November 30, 1904. 

Add cost of Mfg. Department — 

Inventory November 30, 1903. $ 9,520 16 

Add cost of Mfg-. Department- 
Voucher record 16, 223 68 

Total $25, 743 84 

From which deduct : 

Sales of Mfg-. Department. . .$ 2,755 17 

Sales Brushy Mountain 11, 832 01 

Inventory November 30, 1904. 7,485 89 

Total 22, 073 07 

Net cost of shoes, cloth- 
ing-, etc., furnished by 
the Mfg. Department 
exclusive of labor 

Total gross cost of main- 
tenance 

From which deduct — 

Board receipts on pay-roll. . . 
Board receipts from Warden . 

Barber shop (sanitation) 

Beef, sale of 

Bloodhounds 

Fuel sold 

Guarding- refunded 

U. S. Gov. (Clo. Cof. money 
refunded) 

Total deductions 

Net cost of maintenance. 



Cost per working- da)' to maintain each convict (294.298 days) .283683 
Cost per working- day to maintain each worker (211.955 days) .393891 



3,670 77 


$88,889 42 


$ 3,475 30 


1,441 88 


100 00 


11 60 


50 00 


124 66 


161 23 


37 48 


5,402 15 


$83,487 27 



This cost is distributed to workers as follows : 

Brickyard $ 2, 531 93 

Commissary 122 49 

Ice plant operations 367 50 



Total State operations $ 3, 021 92 

N. Baxter, Jr 879 57 

Box Factory 2, 481 13 

Wm. Culbert & Sons 13 78 

Oustodis Chimney Construction Company. 74 44. i ; 

Foundry 17. 239 85 



52 Tennessee Prison Operations, 

Harness Company $10, 255 75 

Hosiery Company 27, 382 15 

Shoe Manufacturing Company 22, 064 63 

Williams & Hays 74 05 

Total workers on contracts 80, 465 35 



Grand total as shown above $83, 487 27 



The cost of general operations as shown by the voucher 
record, less $83.35 expended for repairs on hosiery building 
(which is charged directly to that building), less cash receipts for 
sales of flowers, insurance and water rents should then be dis- 
tributed to ice plant operations and contractors of convict labor 
within the prison walls. This distribution is as follows : 

General operations, as shown by voucher 

record 

Ivess Hosiery building repairs 



Net general operations. 



From which deduct — 

Sale of flowers $ 

Insurance 

Water rents 



Total deductions 

Net cost of general operations. 



$13,631 77 


83 35 


$13,548 42 


7 60 


876 27 


144 00 


1,027 87 


$12,520 55 



Total number of working days 202.795 

Cost per working day . 06174 



This cost is distributed to workers within the prison walls as 
follows : 

Ice plant operations (State) $ 57 60 

Box Factory $ 388 90 

Wm. Culbert & Sons 2 16 

Custodis Chimney Construction Company 11 66 

Foundry 2, 702 24 

Harness Company 1, 607 52 

Hosiery Company 4, 291 98 

Shoe Manufacturing Company 3, 458 49 



Total on contracts $12, 462 95 



Grand total as above shown $12, 520 55 



December 1, 1902, to November 30, 1904. 53 

These distributions give total cost to maintain and operate as 
follows : 

Brickyard $ 2,531 93 

Commissary 122 49 

Ice plant operations 425 10 

Total State operations $ 3, 079 52 

N. Baxter, Jr m ' % 879 57 

Box Factory 2, 870 03 

William Culbert & Sons 15 94 

Custodis Chimney Construction Company 86 10 

Foundry 19, 942 09 

Harness Company 11, 863 27 

Hosiery Company 31, 757 48 

Shoe Manufacturing- Company 25, 502 12 

Shoe Manufacturing- Company (Cockrill farm) .... 21 00 

Williams & Hays 74 05 

Total on contracts $93, 011 65 

Grand total $96, 091 17 



In arriving at the earnings we have treated all expenditures 
incident to the proper keeping of the convicts, and the prison 
and all appurtenances thereto, including the cost of new or ad- 
ditional machinery, improvements, equipment or construction, 
rendered necessary by the wear and tear of the old or by the in- 
crease of business, as an expense. 

It has never been the policy of the prison management to 
charge off anything for depreciation from year to year, and were 
we to undertake to charge off the actual depreciation for the two 
years instead of treating the matter as we have, the expenses 
would be more than we have them. 

We treat the receipts for power, light, water and rents as an 
earning, which, as a matter of fact, should be treated as an offset 
to the depreciation of the buildings and power house machinery 
were we to technically follow the custom prevailing in the con- 
duct of the business of private corporations. 

In the end the State has made what the assets of the prison 
will bring, added to the amount previously paid into the State 
treasury, less the amount drawn from the State treasury. 

Therefore with possibly an occasional exception the gross 
amounts drawn from the State treasury less amounts refunded, 



54 Tennessee Prison Operations, 

or in the natural course of business is paid back in some way, 
should constitute the net expenses of prison operations from year 
to year. This is especially true where no defined system for the 
deduction of depreciation prevails. 

In this way, if no vouchers are witheld and the business per- 
mitted to assume and maintain its natural course, a check can 
to some extent be kept on the prison operations and an estimate 
made with some degree of correctness of what is being done. 

The amount expended and charged to the U. S. Government, 
as shown by the voucher record, is an amount advanced to the 
Government and is refunded. It is therefore not treated as an 
expense. The earnings received from the U. S. Government is a 
net earning of 25 cents per day for boarding United States pris J 
oners. 

In computing the cost of maintenance we have treated the 
manufacturing department and farm as a part and parcel of the 
Main Prison. The object of the manufacturing department is to 
manufacture clothing for the convicts upon the presumption 
that the cost of clothing can be materially lessened thereby. 
The cost of the material and other costs of the manufacturing de- 
partment (treating such amounts as expenses as are absolutely 
such, and taking into consideration actual inventories at the be- 
ginning and end of the year, with no inflated values), less the 
receipts for sales, etc., constitutes the net cost of the manufactur T 
ing department exclusive of labor. 

This net cost represents the cost of the clothing furnished the 
prison by the manufacturing department and is added to the cost 
of maintenance. 

The object of the purchase and operation of the farm was to 
supply vegetables, meat and other food for the prisoners upon 
the presumption that they could be produced for less money 
than they could be purchased. 

The total cost of the farm (treating such amounts as an ex- 
pense as are absolutely such, and taking into consideration at 
the beginning and end of the year actual inventories with no in- 
flated values), less the receipts for sales, etc., constitutes the net 
cost of the farm. 

This net cost represents the cost of all products or supplies 
furnished the Main Prison by the farm, and is added to the cost 
of maintenance. 



December 1, 1902, to November 30, 1904. 



55 



To have distributed the cost of clothing and supplies fur- 
nished by the farm or manufacturing department at a greater or 
smaller amount than actual cost, as we have it, would result in 
showing a fictitious profit or loss which should not exist. 



Cash Receipts. 

This statement shows total cash receipts by accounts at the 
Main Prison from December 1, 1902, to November 30, 1904. in- 
clusive : 

Cash Receipts from December i , igo2, to November 
jo, i go 4, inclusive. 



ACCOUNT 



Year Ending 
Nov. 30. 1903 



Year Ending 
Nov. 30, 1904 



Labor — 

N. Baxter, Jr 

Cockrill farm 

Custodis Chimney Company . . . 

Duncan & Co 

Lake Shore Hosiery 

Nashville Chair & C. Company. 

Rock City Hosiery 

Rock City Paper Company 

Tennessee Harness Company. . 
Tennessee Shoe Company .... 

Trabue & Co 

Yerkes 



Total from labor. 




22,093 56 
12,388 18 
11 93 
20,023 20 

3,383 96 
13,417 78 
21,741 14 

5,134 71 
10,175 08 



1,182 80 

35 00 

11 75 

23,531 79 

14.699 68 

20,' 326* 64 

3,543 44 
16,408 80 
15,415 01 
10,140 85 
15,435 15 



$109,490 67 $ 120,730 91 



Warden receipts — 

Board 

Gate receipts 

Rents 

Guarding- refunded 



Total from Warden 



967 68 

1.906 10 

502 49 

180 00 



1,441 88 

2,166 50 

298 40 



556 27 $ 3,906 78 



Farm 

Barber shop 

Beef, sales of 

Bloodhounds 

Brick (old) 

Brickyard 

Broken stone 

Commissary 

Escape 

Fuel, $124.66 ; flowers, $7.60 . . . 

Guarding- refunded 

Ice plant operations . 

Insurance 

Insurance premiums returned. 



5,045 69 


$ 8,200 39 




100 00 


126 48 


11 60 




50 00 




42 90 


14. 769 07 


6,871 22 


388 04 


160 72 


7,181 98 


7,285 28 




40 00 




132 26 




161 23 


937 65 


1,133 30 


215 51 


876 27 


509 73 





56 Tennessee Prison Operations, 

Cash Receipts — Continued. 



ACCOUNT 



Year Ending' 

Nov. 30, 1903 



Year Ending- 
Nov. 30, 1904 



Manufacturing - department 


$ 6,043 48 

15 00 

245 95 

13,700 42 

144 00 

11 68 

$162,381 62 
358, 407 72 

$520,789 34 


$ 12,204 76 
6 30 


Old stone 


Printing- refunded by Brushy Mountain .... 

U. S. Government 

Water rents 


5,848 91 
144 00 


Wood, $9 ; sanitary, $2.68 








Total Main Prison 

Brushy Mountain 


% 167,906 83 
314,298 88 


Grand total 


$ 482,205 71 





A detailed statement of farm receipts will be found under farm 
operations elsewhere in this report. 

Time Register. 

This statement shows how the convicts at the Main Prison 
were employed from December 1, 1902. to November 30, 1904, 
inclusive, total days working and average pef working day : 

How the Convicts at the Main Prison Were Employed. 



HOW EMPLOYED 



Year Ending 
November 30, 1903 



Q5 



'- bis 



2c£ 



Year Ending 
November 30, 1904 



as 



bit, 

< 



Administration building. 

Cooking- 

Dog-men 

Excused by physician . 

Excused by physician on contracts. 

Farm 

Firemen power house 

Firemen woman's building 

Hospital nurses 

Hospital sick 

Janitors for State contractors 

Not employed 

Pike gate 

Pump station 

Repairing, etc 

Sewing. . : 

Waiting dining room 



3,730 
4,254 

4,' 231 

530 

12, 533 

6,483 

311 

2,488 

4,704 

3,218 

8,170 

622 

311 

10, 508 

9,894 

4,138 



12 
14 

14 

2 

40 

21 

1 

8 

15 

10 

26 

2 

1 
34 
32 
13 



3,738 
4,319 

306 
3,021 

467 

13, 687 

5,955 

311 
2,592 
5,460 
4.943 
9,537 

622 

311 
6,372 
6,666 
4,138 



12 

14 

1 

10 

1 

44 

19 

1 

8 

18 

16 

31 

2 

1 

20 

21 

13 



December 1, 1902, to November 30, 1904. 



How the Convicts at the Main Prison Were Employed. — Continued. 





Year Ending 
November 30, 1903 


Year Ending 
November 30, 1904 


HOW EMPLOYED 


on 
<i p 

So 


< 


II 


< 


Wall gate 


622 
622 

1,866 
311 

6,469 


2 
2 
6 
1 
21 


926 

1,716 

311 

6,945 


3 


Warden's trusties 




Washing" 


6 


Water closets 


1 


Wing" tenders 


22 






Total 


86,015 


277 


82,343 


264 






Box Factory building 


•302 
5,399 


1 
17 

9 

1 
3 


'6,428 
311 

933 




Brickyard 


21 


Commissary 


1 


Foundry building . 


2,692 
248 
933 




Greenhouse 




Ice plant operations 


3 






Total State workers 


9,574 


31 


7,672 


2S 


Contractors- — 
N. Baxter, Jr 


100 




2,233 


7 






Box Factory — 

1-Class 

2-Class 


6, 599 .... 

77 I .... 
154 | .... 


6,299 




State help 










6,830 


22 


6,299 


20 






Chair and Carriage Factory 


6 




''35 

189 




William Culbert & Sons. ... 




Custodis Chimney Con. Company. . . . 




1 


Foundry — 

1-Class 


38,597 




42, 777 
564 

427 




2-Class 




Extra 












Total foundry 


38, 597 


124 


43, 768 


141 






Harness Company — 

1 Class 


18, 951 
1,784 




23, 781 
2,256 




2-Class 








Total Harness Company 


20, 735 


66 


26,037 


84 



58 



Tennessee Prison Operations, 



How the Convicts at the Main Prison Were Employed. — Continued. 





Year Ending 
November 30, 1903 


Year Ending 
November 30, 1904 


HOW EMPLOYED 


CO 


r? o >> 
< 


09 

II 




Hosiery Company — 

1-Class " 


63, 276 

3,908 

1,169 

306 




65, 149 
4,368 




2-Class 




Extra ... 

State help 








Total hosiery 


68, 659 


221 


69,517 


224 






Shoe Factory — 

1-Class 


59,610 

577 
385 




54,638 
1,379 




2-Class 

State help 




Total shoe factory 


60, 572 


195 


56, 017 


180 


Williams & Hays 






188 
204, 283 






195,499 




Total on contracts or lessees . . 


628 


657 


Grand total 


291, 088 


936 


294,298 


946 



Number of working- days each year 311 



This register is of vast importance and checks up with the 
time charged against contractors of convict labor. To properly 
keep it involves an immense amount of careful and intricate cal- 
culations, but it has been kept with commendable accuracy. 

Contracts. 

Practically all earnings at the Main Prison are derived from 
contractors or lessees of convict labor, which is contracted for at 
various prices. The average day's labor is ten hours. If a con- 
vict becomes too ill during the day to work he is excused by the 
physician, and such time as he actually works, counting ten 
hours per day, is charged upon the time register against the con- 
tractors. This register is the basis of the distribution of convict 
labor. The net time shown by it is posted to each contractor or 
lessee of convict labor at the rate or rates specified in the re- 
spective contracts, or as may be determined by the Commissioners. 



December 1, 1902, to November 30, 1904. 59 

The following statements show the provisions and operations 
of the various contracts for the two years ending November 30, 
1904: 

Box Factory. 

This contract bears date February 19, 1903, and embraces the 
period from March 1, 1903, to March 1, 1906, but may be renewed 
by the operators and extended to March 1, 1909. 

It provides for the services of 20 prisoners at the rate of 50 
cents per day, counting 10 hours per day, and one additional 
convict to be furnished free out of the disabled or unemployed 
list, if any. It also provides for the payment of 4 per cent in- 
terest on the cost of the building ($1,474.60) as rent. 

It also provides for the payment for power, light and water 
used, as follows : 

Water, 5 cents per 1,000 gallons. 

Electric current, 3 cents per kilowatt. 

Steam, 20 cents per horse-power per day for 10 hours. 

The amount of steam to be determined by weighing the feed 
water for the boiler, or by weighing the condensed steam after 
the same has been used and applying the established rules — 
fixing 30 pounds of boiler water or condensed steam as one 
horse power. 

Section 22 of this contract seeks to restrict the State to the 
use of 750 prisoners at the State's coal mines. 

Operations for the past two years have been as follows: 

Year Ending November jo, 1903. 

Gross earnings labor $3, 240 30 

Gross earnings rents. .' 44 19 

Gross earnings power, light and water 215 28 

Total earnings $3, 499 77 

Total cost 3,894 35 

Loss $ 394 58 

Gross earnings per day for each worker .5124 

Cost per day each worker . 5702 

Labor received, days, 1-class 6, 599 

Labor received, days, 2-class 77 

Labor received, days, State help 154 

Total labor 6, 830 



5, 
1. 


218 60 
, 369 95 








6,588 55 
77 00 




6,665 55 



60 Tennessee Prison Operations, 

Labor charged on account, days 1-class, at 50 cents. . 
Labor charged on account, days 1-class, at 45 cents. . 

Total charged on account, days 1-class 

Labor charged on account, days 2-class, at 22^ cents 

Total charged 



The ten days' first-class labor not charged to account was 
allowed by the Commissioners in May, 1903, as an overcharge. 
The labor at 45 cents and 22| cents per day and the 154 days 
furnished free, as State help, was under an old contract expiring 
March 1, 1903, and were allowable. 

Year Ending November jo, 1904. 

Gross earnings labor $3, 149 39 

Gross earnings rent 58 92 

Gross earnings power, light and water 325 31 

Total gross earnings $3, 533 62 

Total cost 2, 870 03 

Gain $ 663 59 



Gross earnings per day for each worker .561 

Cost per day for each worker . 4556 



Labor received, days 1-class, at 50 cents 6, 299 

Labor charged on acconnt, days 1-class, at 50 cents 6,298 75 



Foundry. 

The foundry operations are under two contracts, one with 
Duncan & Co., calling for the labor and skill of 99 convicts at 
70 cents per day, and the other with W. D. Trabue & Co., calling 
for the labor and skill of 50 convicts at 70 cents per day, with the 
privilege of taking 49 more. No claim, however, is to be made 
by Trabue & Co. for damages if for any cause the State does not 
furnish the convicts called for in the contract. 

Both contracts are dated February 18, 1903, and cover the 
period from March 1, 1903, to March 1, 1906, with the privilege 
of renewal to March 1, 1909, at the same price. One man is to 
be furnished each contractor out of the disabled or unemployed 
prisoners free. 

Each contractor is required to pay 4 per cent interest on 



December 1, 1902, to November 30, 1904. 61 

$9,112.05 (the cost of the foundry building) as rent. They also 
pay for power, light and water as follows: 

Water, 5 cents per 1,000 gallons. 

Electric current, 3 cents per kilowatt. 

Steam, 20 cents per horse-power per day for 10 hours. 

The amount of steam to be determined by weighing the feed 
water for the boiler or by weighing the condensed steam after the 
same has been used and applying the established rules, fixing 30 
pounds of boiler water or condensed steam as one horse-power. 

Each contract provides that ten hours shall constitute a day's 
labor. 

Section 22 of each contract seeks to restrict the State to the 
use of only 750 convicts at the State's coal mines. 

While there are two contracts covering foundry operations it 
is operated by one and the same party, and it is so understood. 

Year Ending November jo, 1903. 

Gross earnings labor, Duncan & Co $19, 704 05 

Gross earnings labor, Trabue & Co 5,647 24 

Total labor $25, 351 29 

Gross earnings power, lights and water, Duncan & 

Co 2,432 06 

Gross earnings rent, Duncan & Co $ 273 33 

Gross earnings rent, Trabue & Co 273 33 

Total rent 546 66 

Total gross earnings $28, 330 01 

Total cost 22, 728 43 

Gain $ 5, 601 58 

Gross earnings per day for each worker .734 

Cost per day for each worker , 5888 



Labor received, days 1-class, Duncan & Co 30, 530.00 

Labor received, days 1-class, Trabue & Co 8, 067.00 

Total days, 1-class 38,597.00 

Labor charged on account days, 1-class Duncan & 

Co. at 70 cents 30, 529.50 

Labor charged on account days, 1-class Trabue & 

Co. at 70 cents 8,067.50 

Total days, 1-class, charg'd on acct. at 70 cents 38, 597 . 00 



62 Tennessee Prison Operations, 

Year Ending November jo, 1904. 

Gross earnings labor, Duncan & Co $19,979 22 

Gross earnings labor, Trabue & Co 10, 253 09 

Total labor $30, 232 31 

Gross earning-s power, lights and water, Duncan 

& Co $ 2, 913 72 

Gross earnings rent, Duncan & Co $ 637 77 

Gross earnings rent, Trabue & Co 91 11 

Total rent 728 88 

Total gross earnings $33, 874 91 

Total cost 19,942 09 

Gain $13,932 82 

Gross earnings per day for each worker .777 

Cost per day for each worker . 456 



L,abor received days, 1-class Duncan & Co 28, 130 

lyabor received days, 1-class Trabue & Co 14,647 

Total days, 1-class 42, 777 

L<abor received, extra, Duncan & Co 427 

L,abor received, 2-class, Duncan & Co 564 

Total labor received, days 43, 768 

L,abor charged on account, days 1-class, Duncan & 

Co. at 70 cents 28, 129.95 

I^abor charged on account, days 1-class, Trabue 

& Co. at 70 cents 14,647.25 

Total charged, days 1-class 42,777.20 

I^abor charged, days extra, Duncan & Co. at 35 cents 427.25 
Labor charged, days 2-class, Duncan & Co. at 25 

cents, 563 . 75 

Total days charged to account 43, 768.20 

Hosiery. 

The hosiery operations are conducted under two contracts, 
one with the Rock City Hosiery Company and the other with 
the Lake Shore Hosiery Company. Each contract calls for the 
labor and skill of 99 convicts at 47-J- cents per day of 10 hours 
each. 

Each contract bears date of February 19, 1903, and covers the 
period from March 1, 1903, to March 1, 1906, with the privilege 
of renewal to March 1, 1909, at the same price. 



December 1, 1902, to November 30, 1904. 63 

One man is to be furnished to each contractor out of the dis- 
abled or unemployed prisoners free. 

Each contractor is required to pay 4 per cent interest on 
$8,068.80 (the cost of the building occupied by the hosiery oper- 
ations) as rent. They are also required to pay for power, lights, 
water, etc., as follows: 

Water, 5 cents per 1,000 gallons. 

Electric current, 3 cents per kilowatt. 

Steam, '20 cents per horse-power per day for 10 hours. 

The amount of steam to be determined by weighing the feed 
water for the boiler or b)' weighing the condensed steam after the 
same has been used, and applying the established rules, fixing 30 
pounds of boiler water or condensed steam as one horse-power. 

Section 22 of each of these contracts seeks to restrict the State 
to the use of only 750 convicts at the State's coal mines. 

While there are two contracts covering hosiery operations, as 
a matter of fact they are one and the same, and it is so understood. 

Year Ending November jo, 1903. 

-Gross earnings labor, Rock City $19, 379 53 

Gross earnings labor, Lake Shore 11, 208 57 

Total labor $30, 588 10 

Gross earning-s power, lights and water, Rock City. 1,895 21 

Gross earnings rent, Rock City $ 242 10 

Gross earnings rent. Lake Shore 242 10 

Total rent 484 20 

Total gross earnings $32, 967 51 

Total cost 37, 817 49 

Loss ." $ 4, 849 98 



Gross earnings per day for each worker .4787 

Cost per day for each worker . 5508 



Labor received, days 1-class 63, 276 

Labor received, days 2-class 3, 908 

Labor received, days extra 1, 169 

Labor received, days State help 306 

Total number of days furnished 68, 659 



64 Tennessee Prison Operations, 

Labor charged on account, days 1-class, Rock City, 

at 42 cents 15, 246 . 00 

Labor charg-ed on account, days 1-class, Rock City, 

at Al l / 2 cents 24,764.75 

Labor charg-ed on account, days 1-class, Lake 

Shore, at 47X cents 23, 264.75 

Total charged on account 1-class 63, 275 . 50 

Labor charged on account, days extra, Rock City, 

at 40 cents 1,168.40 

Labor charged on account, days extra, Rock City, 

at 23^ cents 62.00> 

Labor charged on account, days 2-class, Rock City, 

at 20 cents. 1,004.00 

Labor charged on account, days 2-class, Rock City, 

at 22>% cents ." 2,239.25 

Labor charged on account, days 2-class, Lake Shore, 

at 23K cents 664.50 



Total labor charged, days 2-class 3, 907.75 



Total number of days charged on account. . . . 68,413.65 



The labor furnished at 40 cents, 42 cents and 20 cents, as well 
as the State help of 306 days, was under old contract expiring 
March 1, 1903. 

The 306 days State help was not allowed free under the- pro- 
visions of this contract. The 62 days extra time at 23f cents, 
charged to the Rock City Hosiery Company, was an amount 
"picked up" by the bookkeeper and charged. We find no pro- 
vision in the contract for the working of 2,903.75 days second- 
class men at 23f cents. 

Year Ending November 30, 1904. 

Gross earnings labor, Rock City . . .$17, 329 97 

Gross earnings labor, Lake Shore 14,618 98 



Total labor $31, 948 95 

Gross earnings power, lights and water, Rock City. 2,670 55 

Gross earnings rents, Rock City % 564 90 

Gross earnings rents, Lake Shore 80 70 

Total rents 645 60 



Total gross earnings $35, 265 10 

Total cost 31, 757 48 



Gain $3,507 62 



December 1, 1902, to November 30, 1904. 65 

Gross earnings per day for each worker .5073 

Cost per day for each worker .4570 



Labor received, days 1-class 65, 149 

Labor received, days 2-class 4, 368 

Total labor received, days 69, 517 

Labor charged on account, days 1-class Rock City 

at 47-£ cents 34, 372 . 35 

Labor charged on account, days 1-class Lake Shore 

at 47^ cents 30, 776.75 

Total days 1-class charged on account at 47-£ 

cents 65,149.10 

Total days 2-class charged on account Rock 

City at 23f cents 4, 368.00 



Total number days charged on account. ..... 69,517.10 



There is no provision in the contract furnishing any additional 
labor at 23f cents per day. 

Tennessee Harness Company. 

This contract bears date February 19, 1903, and embraces the 
period from March 1, 1903, to March 1, 1906, but may be renewed 
by the operators and extended to March 1, 1909. 

It provides for the labor and skill of 75 prisoners with the 
privilege of 25 more at the rate of 64-J cents per day of 10 
hours each. It also provides for the payment of 4 per cent in- 
terest on $7,500, the cost of the building occupied by the operators 
as rent. It also provides for the payment of power, light and 
water used as follows : 

Water 5 cents per 1,000 gallons. 

Electric current 3 cents per kilowatt. 

Steam 20 cents per horse power per day for 10 hours. 

The amount of steam to be determined by weighing the feed 
water for the boiler, or by weighing the condensed steam after 
the same has been used, and applying the established rules, fixing 
30 pounds of boiler water or condensed steam as one horse-power. 

Section 22 of this contract seeks to restrict the State to the 
use of 750 convicts at the State coal mines. 

One man out of the disabled or unemployed list is to be 
furnished free of charge, if there be any. 



66 Tennessee Prison Operations, 



Year Ending November jo, /poj. 

Gross earnings labor $13, 256 55 

Gross earnings power, light and water 364 42 

Rents 225 00 



Total gross earnings $13, 845 97 

Total cost 11,420 88 



Gain $ 2, 425 09 



Gross earnings per day for each worker .6677 

Cost per day for each worker. .5508 



L/abor received, days, 1-class 18, 951 

Labor received, days, 2-class 1, 784 



Total days received 20, 735 



L/abor charged on account, days 1-class, at 80 cents. 3,420.25 
L/abor charged on account, days 1-class, at 64£ cents 15, 531 . 25 



Total days 1-class, charged on account 18,951.50 

Labor charged on account, days 2-class, at 40 cents . 385 .00 
Labor charged on account, days 2-class, at 25 cents. 1, 399.00 



Total days, 2-class, charged on account 1, 784.00 



Total days charged on account 20, 735.50 



Year Ending November 30, 1904. 

Gross earnings labor $15, 905 22 

Gross earnings power, light and water 478 87 

Rents 300 00 



Total gross earnings. 
Total cost 



Gain 



Gross earnings per day for each worker. 
Cost per day for each worker. 



Labor received days, 1-class. 
Labor received days, 2-class. 



Total days received. 





$16,684 09 
11,863 27 




% 4, 820 82 




.6408 
.4556 


23, 

2, 


781 
256 




26, 037 



Labor charged on account, days 1-class, at ( 64-| cents. 23, 781 . 25 
Labor charged on account, days 2-class, at 25 cents . 2, 265 . 50 

Total days charged on account 26, 046 . 75 



December 1, 1902, to November 30, 1904. 67 

The days charged at 80 cents and 40 cents were under old 
contract expiring March 1, 1903. There were 9.75 days extra 
charged on 1904 account that was "picked up.' ; There is no 
provision in the contract providing that any additional labor 
should be furnished at 25 cents per day. 

Shoe Manufactory. 

The shoe manufactory is conducted under two contracts, one 
with William M. Goodbar for the labor and skill of 99 convicts 
at 50 cents per day of 10 hours each for the purpose of manufac- 
turing and finishing shoes, and the other with H. C. Yerkes for 
the skill and labor of 99 convicts at 50 cents per day of 10 hours 
each for the purpose of manufacturing shoe findings. Both of 
these contracts are dated February 18, 1903, and embrace the 
period from March 1, 1903, to March 1, 1906, with the privilege 
of a renewal and extension to March 1, 1909. Each contract 
provides for furnishing free of charge one prisoner out of the 
disabled or unemployed list, if any there be. 

Each contractor is required to pay 4 per cent interest on 
$4,062.50 (the cost of the building occupied by them) as rent. 

They are also required to pay for power, light and water, etc., 
furnished as follows : 

Water, 5 cents per 1,000 gallons. 

Electric current, 3 cents per kilowatt. 

Steam, 20 cents per horse power per day, for 10 hours. 

The amount of steam to be determined by weighing the feed 
water for the boiler or by weighing the condensed steam after 
the same has been used, and applying the established rules, fix- 
ing 30 pounds of boiler water or condensed steam as one horse- 
power. 

Section 22 of each of these contracts seeks to restrict the State 
to the use of only 750 convicts at the State coal mines. 

While there are two contracts covering this operation, as a 
matter of fact they are one and the same, and it is so understood. 



68 Tennessee Prison Operations, 

Year Ending November 30, 1903. 

Gross earnings labor, Goodbar $18, 630 99 

Gross earnings labor, Yerkes 11,331 28 

Total labor $29, 962 27 

Gross earnings power, light and water, Goodbar ... 2, 188 59 

Gross earnings rent, Goodbar $ 121 95 

Gross earnings rent, Yerkes 121 95 

Total rent 243 90 

Total gross earnings $32, 394 76 

Total cost 33,363 20 

Loss % 968 44 



Gross earnings per day for each worker .5348 

Cost per day for each worker .5508 



Labor received days 1-class , 59, 610.00 

Labor received days 2-class 577.00 

Labor received days State help 385.00 

Total days received 60, 572. 00 



Labor charged on account days 1-class at 50 cents, 

Goodbar , 37,023.85 

Labor charged on account days 1-class at 50 cents, 

Yerkes ". 22, 623,25 

Total days charged 1-class 59, 647 . 10 

Labor charged on account days 2-class at 25 cents, 

Goodbar 489.00 

Labor charged on account days 2-class at 25 cents, 

Yerkes 96.00 

Total labor charged on account 2-class 585.00 

Total labor charged on account 60, 232. 10 



The 385 days State help was received during December, 1902, 
and January and February, 1903, under old contract, and was 
allowed free under the contract, and therefore should not be 
charged. There were 38 1-class days and 7.50 2-class days 
"picked up" by the bookkeeper and charged to account in addi- 
tion to the time register, out of the State Janitor's list. 



December 1, 1902, to November 30, 1904. 69 

Year Ending November 30, 1904. 

Gross earnings labor, Goodbar $12, 261 31 

Gross earnings labor, Yerkes 15, 394 50 

Total labor $27, 655 81 

Gross earnings power, light and water 2, 587 17 

Gross earnings rent 325 20 

Total gross earnings $30, 568 18 

Total cost (less $21 on Cockrill farm) 25, 502 12 

Gain $5, 066 06 



Gross earnings per day for each worker .5457 

Cost per day for each worker . 4553 



L,abor received days 1-class 54, 638 

Labor received days 2-class 1, 379 

Total days received 56, 017 



L,abor charged on account days 1-class at 50 cents, Goodbar. . . 23, 848 . 95 

Labor charged on account 1-class at 50 cents, days, Yerkes. . 30,789.00 

Total days charged 1-class 54, 637.95 

Total days charged 2-class at 25 cents 1, 379.00 

Total days charged extra at 25 cents, Goodbar 26.00 

Total days charged extra at Yl l / Z cents, Goodbar 52.00 

Total number days charged on account 56,094.95 



This contract does not provide that any convicts shall be furnished 
at 12>£ or 25 cents per day. 

Miscellaneous Earnings. 

Year Ending November 30, 1903. 

Nashville Chair & Carriage Factory, 6 days % 2 25 

Cost 3 30 

Loss $ 1 05 



N. Baxter, Jr., 100 days $ 76 00 

Cost 43 83 



Gain % 32 1 



70 Tennessee Prison Operations, 



Year Ending November 30, 1904. 

N. Baxter, Jr., 1,557 days at 45 cents, and 676 days 

50 cents 

Cost 

Gain 



William Culbert & Sons, 35 days, 
Cost 



Gain 



$ 


1,038 65 
879 57 


$ 


159 08 


$ 


35 00 
15 94 


% 


19 06 



Custodis Chimney Con. Co., 189 days $ 174 88 

Custodis Chimney Con. Co., power, light, etc 19 00 



Total 
Cost 



Gain 



Williams & Hays, 188 days at 85 cents. 
Cost 



Gain 



Cockrill farm, 28 days. 
Cost 



Gain 



Brick Yard Operations. 



% 


193 88 
86 10 


% 


107 78 


% 


159 80 
74 05 


% 


85 75 


% 


35 00 
21 00 


% 


14 00 



It is a difficult matter to determine whether the brick plant 
operations have been profitable to the State for the past two years 
or not. The books show that for the year ending November 30, 
1903, no profits were made, while for the year ending November 
30, 1904, a profit of $2,586.77 is shown. 

Of this profit $2,178.81 is carried in accounts receivable, some 
of which may not be collected. The original cost of this plant 
to the State was $20,000, and it is now carried as an asset of that 
amount. This is, in our judgment, too much, and inasmuch as 
it has not been the custom of the main prison management to 
charge off any depreciation on this plant, we are inclined to the 
opinion that the reported earnings for the two years should be 
applied to cover the depreciation. This would simply make the 
brickyard self-sustaining for the term covered by the investiga- 
tion. Detailed report for the year ending November 30, 1903, is 
as follows : 



December 1, 1902, to November 30, 1904. 71 

Advertising- $ 12 00 

Extra Sunday time 83 55 

Fire brick 10 00 

Fuel 3. 054 21 

Haulag-e Ill 88 

Freight 564 81 

Livery 4 70 

Oils and greases 114 56 

Repairs 664 89 

Telephone rents, etc 107 95 

Salar3 T of superintendent 686 43 

Total expenses as per voucher record $ 5, 414 98 

Labor . 2, 366 63 

Total expenses .$ 7,781 61 

By sales, $14, 769.07 and $109.00 $14, 878 07 

Less decrease in inventory 7. 096 46 

Net sales .....$ 7, 781 61 



Detailed report of operations for the year ending November 
30, 1904, is as follows: 

Extra Sunday time $ 116 26 

Fuel 3, 197 23 

Freight 24 45 

Lumber and roofing- 93 86 

Oils and greases 108 43 

Repairs 265 97 

Salary of superintendent 670 00 

Telephone rents, etc 102 00 

Tools 5 00 

Total expense as per voucher record $ 4, 583 20 

Labor 2, 531 93 

Total expenses $ 7, 115 13 

Inventory December 1, 1903 28, 274 55 

Total $35. 389 68 

Sales (cash) $ 6,681 44 

Sales 2, 235 06 

Inventory November 30, 1904 29, 278 25 

Total credits $38, 194 75 

Less depreciation of plant (two years) 2,805 07 

Net credits $35, 389 88 

Sales $ 8, 916 50 

Less difference in invoices 1 , 801 37 

Net sales $ 7, 115 13 



72 Tennessee Prison Operations, 

Commissary Operations. 
Year Ending November 30, 1903. 

Dr. 

Inventory December 1, 1902 $ 107 81 

Merchandise bought, voucher record 5, 768 40 

Clerk's salary, voucher record 810 00 

Total cost $ 6, 686 21 

Cr. 

Sales /cash book) $ 7, 181 98 

Stock inventory 222 75 

Furniture and fixtures 50 00 

Total credits $ 7, 454 73 

Profits % 768 52 



Year Ending November 30, 1904. 
Dr. 

Inventory December 1, 1903 $ 272 75 

Merchandise bought, voucher record 6, 494 10 

Clerk's salary, voucher record 950 00 

Convict labor (cost) 122 49 

Total cost $ 7, 839 34 

Cr. 

Sales ( cash book) $ 7, 285 28 

Sales ( November) 676 81 

Stock inventory. 300 87 

Furniture and fixtures 37 50 

Total credits $ 8, 300 46 

Profits $ 46112 



In order that the proper check may be kept on this depart- 
ment, actual inventories should be taken at the end of each 
months business, and a statement of its operations made out. 

Actual inventories of supplies should also be taken at the end 
of each month's business, and the depreciation, if any, charged 
off, unless it is of sufficient importance to investigate. 



December 1. 1902, to November 30, 1904. 73 

Ice Plant Operations. 
Year Ending November 30, 1903. 

Dr. 

Salt ( voucher record ) $ 45 50 

Convict labor (933 days) 513 94 

Total cost $ 559 44 

Cr. 
Sales ( cash ) 937 65 

Profit $ 378 21 

Year Ending November 30, 1904. 

Dr. 

Salt, ammonia, etc. (voucher record ) . % 164 13 

Convict labor (933 days) 425 10 

Total cost % 589 23 

Cr. 
Sales $ 1, 346 60 

Profit % 757 37 

The books show a further profit on ice plant operations of 
$617.84 for ice furnished the Main Prison for the year ending 
November 30, 1903, and $729.14 for ice furnished the Main 
Prison for the year ending November 30, 1904, but inasmuch as 
nothing is charged to ice plant operations for fuel, heat, light, 
power or water, we think that one should offset the other, and 
that if there is any difference it would be in favor of the Main 
Prison. 

We therefore report that the figures given above more prop- 
erly represent the actual earnings for the two years under re- 
view. 

Manufacturing Department. 

The operations of the manufacturing department for the 
year ending November 30, 1903, are as follows : 

Inventory December 1, 1902 : $ 9, 593 76 

Knitting material (voucher record). . . % 2,953 89 

Shoe material (voucher record) 5, 710 32 

Clothing material (voucher record) 10,101 22 

Salary of superintendent (voucher record) 605 00 

Total 19, 370 43 

Total debits $28, 964 19 



74 Tennessee Prison Operations, 

Sales (cash). $ 4,277 67 

Sales U. S. Government 1, 000 20 

Total sales to be deducted $ 5, 277 87 

Inventory November 30, 1903 9, 520 16 

Total deductions 14,798 03 



Net cost of clothing- furnished manufacturing- de- 
partment (exclusive of labor) $14, 166 16 

Of this cost there was charged to Brushy Mountain 11, 926 94 



Iveaving net cost of clothing for Main Prison, 

exclusive of labor $ 2,239 22 



The books show that there was $5,119.38, cost distributed ex- 
clusive of the cost of labor, and the balance, or difference of 
$2,880.16, reported as a profit. 

The operations of the manufacturing department for the year 
ending November 30, 1904, are as follows: 

Inventory December 1, 1903 $ 9, 520 16 

Knitting material (voucher record) $ 79 61 

Shoe material (voucher record) 6, 203 58 

Clothing material (voucher record) 9, 280 49 

Salary of superintendent 660 00 

Total voucher record 16, 223 68 

Total debits $25, 743 84 

Sales (cash) $ 2, 179 97 

Sales U. S. Government 575 20 

Total sales $ 2, 755 17 

Inventory November 30, 1904. . . - 7, 485 89 

Total deductions $10, 241 06 

Net cost of clothing furnished by manufacturing 

department (exclusive of labor) $15, 502 78 

Of this cost there was charged to Brusrry Mountain 11, 832 01 

Iveaving net cost of clothing for Main Prison (ex- 
clusive of labor) $ 3.670 77 

This cost is added to the cost of maintenance at Main Prison 
in this statement. 

The books, however, show that $6,073.58 was charged up to 
maintenance on account of cost of clothing for Main Prison from 
manufacturing department, exclusive of the cost of labor, and 
the difference, $2,402.81, reported as an earning. We think this 



December 1, 1902, to November 30, 1904. 75 

net cost of the clothing furnished the entire prison by the man- 
ufacturing department should be distributed between the Main 
Prison and Brush} 7 Mountain equally so that each shall pay one- 
half, or, if a correct account could be kept, each should pay for 
the clothing obtained. In our judgment, Brushy Mountain has 
been charged with about $4,000 more of this cost in the past two 
years than should have been had the cost basis of distribution, 
which is the only correct one, obtained. 

Farm. 

Farming operations for the year ending November 30, 1903, 
are as follows : 

Inventory December 1, 1902 $22, 678 01 

Vouchers issued 16, 505 28 

Total debits $39, 183 29 

Sales (cash) $ 4, 933 19 

Inventory December 1, 1903 20, 285 40 

Total credits 25, 218 59 

Net cost of farm (exclusive of labor) $13, 964 70 

This net cost is distributed to maintenance account as the 
cost of the supplies furnished by the farm exclusive of labor. 
The books show that only $5,118.44 of this cost was distributed 
to maintenance account, and the balance. $8,485.55 (less 
charges for hauling), reported as a loss. There is no team 
account kept, and therefore we cannot tell anything about the 
cost of this haulage, consequently we do not include the figures 
in our calculations. 

Operations for the year ending November 30, 1904, are as fol- 
lows : 

Inventory December 1, 1903. $20, 285 40 

Vouchers issued $10, 252 14 

Lumber for wag-on shed 256 39 

Total 10, 508 53 

Total debits $30, 793 93 

Sales cash 7, 476 66 

Inventory December 1, 1904 18, 514 99 

Total credits 25, 991 65 

Net cost of farm exclusive of labor $ 4, 802 28 



76 Tennessee Prison Operations, 

This net cost is distributed to maintenance account in this 
statement as the cost of supplies, etc., furnished by the farm ex- 
clusive of labor. 

The books show a net earning for the farm for the year of 
$3,599.69. During the year 84,651.41 have been charged off of 
farm operating account, and added to farm improvement account. 
This added to the inventory of $18,514.99 for farm operating 
account gives total inventory of $23,166.40 of November 30, 1904. 
This is an increase of $2,881, and no depreciation charged off. 

After a careful and close examination of the voucher record, 
and sales and business of the farm during the year, we are in- 
clined to the opinion that it has not been more than self- 
sustaining, and have closed out its net cost to maintenance 
account on that basis. 

It will be observed that for the year ending November 30, 
1903, the net cost of supplies furnished the prison by the farm 
was $9,161.42 more than it was for the year ending November 30 
1904. 

The State rents and operates the Cockrill farm in addition to 
its own, but no separate account is kept of its business. The 
expenditures as shown by the voucher record and the cash re- 
ceipts of farming operations for the two years ending November 
30, 1904, are as follows: 



December 1, 1902, to November 30, 1904. 



77 



Cash Receipts and Disbursements of the Farm. 



ACCOUNTS 



Disbursements 




ACCOUNTS 



Cash Receipts 



*s" 



is IS 



?R 



TO OO 



Cattle 

Hogs 

Sheep.... 

Horses and mules.. 

Salaries 

Field and gar. seeds 

Feed stuffs 

Impl's, wagons, etc. 
RentCockrill farm. 

Harness 

Repairs 

Barrels 

Veterinary surgeon . 

Coal 

Log chains 

Lumber 

Canvas hot beds 

Binder twine 

Pasturing cattle 

Freight 

Extra Sunday time. 

Milk vessels 

Bug poison 

Oils and greases 

Smokestack 

Butter coloring 

Feed cutter 

Horseshoe nails 

Pitch, lime and sand 

Total 



$10,026 94 
630 49 
169 99 
1,135 00 
• 964 08 
759 34 
888 67 
502 99 
350 00 
115 57 
225 10 
454 84 

14 00 
5 69 

11 50 
18 25 

12 30 
35 25 

155 03 

15 75 
14 50 



$16,505 28 



$ 2, 181 50 
393 42 

1,075 10 

880 00 

1,102 38 

2,509 19 

264 01 

242 00 

28 71 

753 99 

138 26 

46 50 





65 87 


74 85 


11 94 



172 78 
30 00 

7 72 
17 78 

8 00 
151 65 

9 05 
87 44 



$10,252 14 



Beef, sale of 

Butter and milk. 

Cane seed 

Cattle 

Feeding live stock 

Haulage 

Hides and tallow.. 

Hogs , 

Horses 

Irish potatoes , 

Labor 

Mules... 

Pasturage 

Oats , 

Onions 

Sand 

Saw logs 

Scrap iron , 

Straw 

Stud fees 

Vegetables, etc 

Wheat 



Total. 



288 50 

222 50 

1 50 

1, 129 78 

1,013 15 

130 00 

182 96 



690 00 
33 50 



15 00 
84 60 



25 00 

83 92 

1,139 28 



59 68 
723 73 
71 35 
1,443 05 
40 00 

400 47 
250 52 
270 00 
858 34 
18 00 



965 89 
1,053 11 



4 82 



2 50 



36 32 

2, 002 61 



$5,045 69 



$8,200 39 



78 



Tennessee Prison Operations, 



Pay-Roll Main Prison. 

This statement shows total gross pay-roll at Main Prison 
from December 1, 1902, to November 30, 1904, inclusive, and 
what amount of same was paid out of the State treasury by 
voucher. 

Amount Expended for Salaries at Main Prison from Decetnber 
1, 1902, to November 30, 1904, inclusive. 



Months 


*- W u 


03 


be 

a 

'■5 

u 

a 

s 


3 . 

as 


CO 

3 

CO J., 

53 CU 


CO 

CO 

I* 


o 

^ S 

3 y o 


1902 

December.. .. 
1903 

January 

February 

March 

April 

May 


$ 273 43 

160 00 
196 00 
209 00 
209 00 

206 00 

207 50 

208 25 

209 00 
209 00 
203 33 
170 00 


$ 541 66 

616 66 
555 96 
541 66 
541 66 
541 66 
541 66 
544 86 
541 66 
544 99 
543 00 
541 66 


$ 1,453 85 

1,362 30 
1,333 13 
1,327 04 
1,469 73 
1,487 98 
1,548 34 
1,661 19 
1,573 79 
1,524 16 
1,565 87 
1,655 56 


$ 50 00 

50 00 
50 00 
50 00 
50 00 
50 00 
50 00 
50 00 
50 00 
50 00 
50 00 
55 00 


$ 240 00 

185 00 
185 00 
185 00 
185 00 
185 00 
185 00 
280 85 
275 00 
260 00 
290 00 
275 00 


$ 2,558 94 

2,373 96 
2,320 09 
2,312 70 
2,455 39 
2,470 64 
2,532 50 
2,745 15 
2,649 45 
2,588 15 
2,652 20 
2,697 22 


$ 2,227 31 

2,085 81 
2,080 54 
2,067 25 
2,156 69 
2,180 95 


June 


2,239 50 


July 


2,436 83 
2,400 54 
2,302 22 
2,372 34 
2,374 99 


Aug-ust 

September. .. 

October 

November . . . 


Total .... 


$2,460 51 


$ 6,597 09 


$17,962 94 


$ 605 00 


$2,730 85 


$30,356 39 


$26,924 97 


1903 

December 

1904 

January 

February 

March 

April 


$ 170 00 

180 00 
180 00 
180 00 
180 00 
190 00 
190 00 
310 00 
230 00 
230 00 
230 00 
230 00 


$ 541 66 

541 66 
541 66 
541 66 
548 08 
551 66 
551 66 
551 66 
551 66 
551 66 
551 66 
551 66 


$ 1,615 90 

1,561 51 
1,612 28 

1.588 52 
1, 600 40 
1,634 97 
1,655 43 
1.546 31 
1,609 98 
1,632 25 
1,724 02 

1.589 46 


$ 55 00 

55 00 
55 00 
55 00 
55 00 
55 00 
55 00 
55 00 
55 00 
55 00 
55 00 
55 00 


$ 275 00 

275 00 
275 00 
275 00 
275 00 
275 00 
275 00 
275 00 
275 00 
275 00 
275 00 
275 00 


$ 2,657 56 

2,613 17 
2,663 94 
2,640 18 
2,658 48 
2,706 63 
2,727 09 
2,737 97 
2,721 64 
2,743 91 
2,835 68 
2,701 12 


$ 2,350 78 

2,336 40 
2,398 19 
2,385 49 
2,387 15 


May 


2,370 01 




2,422 80 


July 


2,421 73 


August 

September. . . 

October 

November . . . 


2,414 87 
2,470 03 
2,536 59 
2,438 03 


Total .... 


$2,500 00 


$ 6,576 34 


$19,371 03 


$ 660 00 


$3,300 00 


$32,407 37 


$28,932 07 


G. Total.. 


$4,960 51 


$13, 173 43 


$37,333 97 


$1,265 00 


$6,030 85 


$62,763 76 


$55,857 04 



December 1, 1902, to November 30, 1904. 79 

Amount paid out of the State treasury by voucher $26, 924 97 

Amount paid in board 3, 431 42 

Total gross pay-roll 1903 $30, 356 39 



Amount paid out of the State treasury by voucher $28,932 07 

Amount paid in board 3, 475 30 

Total gross pay-roll 1904 $32,407 37 



The amounts expended on brickyard, commissary and farm 
are condensed in one column here, but will be found itemized 
each separately elsewhere in this report. 

It will be observed from the above that although the number 
of convicts in the Main Prison is practically the same the pay-roll 
increased $2,050.98 for the year ending November 30, 1904, as 
compared with the previous year. Seventy per cent of this in- 
crease is for additional guards, and the balance for power house 
and commissary. 

Pay-Roll Main Prison. 

Month of January, 1905. 

Name Amount Paid 

X. McMeneway, Warden $ 100 00 

*W. 1}. Gillenwaters, principal keeper 65 00 

*S. H. Spencer, steward 75 00 

*Frank Head, physician 100 00 

*Mrs. Campbell, matron , 40 00 

J. C. Blanton, chaplain 41 66 

*J. J. Cherry, chief clerk 125 00 

W. J. Johnson, stenographer 55 00 

Mrs. G. W. Brown, extra stenographer 5 00 

F. M. Johns, clerk to Warden 90 00 

Enloe Brown, engineer 125 00 

C. L. McMillan, assistant engineer 90 00 

A. G. Murphy, night engineer 60 00 

C. F. Keith, commissary clerk 70 00 

.J. H. Battle, superintendent brickyard 70 00 

Iv. G. Tate, superintendent farm 50 00 

W. Hoskins, dairy man .... 40 00 

.John Thompson, usher 40 00 

*A. Iv. Morgan, night clerk 40 00 

*J. K. P. Carroll, steward, guard dining-room 40 00 

G. W. Brown, foundry 75 00 

B. M. Rice, hosiery 60 00 

* These employes g-et board in addition to the salaries paid. 



80 Tennessee Prison Operations, 

Name Amount Paid 

J. J. Arledg-e, hosiery | 60 00 

L,it Malone, State shop 55 00 

W. E. Coe, hosiery 40 00 

*Jack Tant, yardman 60 00 

W. E. Robbins, dog- man 45 00 

Neal Frazier, harness shop 22 75 

Clay Demoss, box factory 40 00 

E. E. Nelson, shoe shop 50 00 

J. P. Freeman, shoe shop 50 00 

Sam Dillard, turnkey 50 00 

Charles Bradford, east wall 40 00 

J. C. Priddy, night turnkey 41 29 

J. C. Nelson, hospital 40 00 

J. P. Bennett, night watchman 40 00 

R. W. Stroud, gate 40 00 

M. Iv. Dawson, east wing- 40 00 

N. F. Harris, night wall 40 00 

W. F. Bryant, farm 37 42 

G. R. Lane, east wing 40 00 

J. P. Knox, west wing- 27 10 

J. C. Lusk, extra 23 55 

William Bonson, extra 23 55 

E. E. Sanders, extra 29 67 

B. F. Edens, extra 17 42 

B. S. Reed, extra 12 90 

M. C. Lowrey, extra 38 05 

William Wyatt, extra b 80 

C. S. Abernathy, extra 30 32 



Total $2, 496 48 

Amount paid in board 187 90 

Net drawn from State treasury $2, 308 58 

Add amount escape fund refunded 30 00 



Total $2,338 58 

Pay-Roll of Main Prison. 
Month of January, 1903. 

Name Amount Paid 

W. H. Hartford, Warden $ 100 00 

W. N. Brandon, principal keeper 65 00 

S. M. Cummins, steward 50 00 

J. B. Neil, physician 100 00 

Mrs. Campbell, matron 40 00 

G. L/ipscomb, chaplain 41 66 

J. J. Cherry, chief clerk 125 00 

W. J. Johnson, clerk and stenographer 55 00 

* These employes gret board in addition to salaries paid. 



December 1, 1902, to November 30, 1904. 81 

Name Amount Paid 

Mrs. G. W. Brown, extra stenographer $ 75 00 

F. M. Johns, clerk to Warden 80 00 

Enloe Brown, engineer 125 00 

A. G. Murphy, night engineer 60 00 

C. F. Keith, commissary clerk 60 00 

J. H. Battle, superintendent brickyard 50 00 

J. G. Jones, farm superintendent 50 00 

W. N. Taylor, blacksmith 37 50 

B. R. Goodloe, usher 40 00 

G. W. Brown, foundry 58 05 

B. M. Rice, hosiery 40 00 

J. J. Arledge, hosiery 36 13 

J. H. Byrns, hosiery 20 15 

Jack Tant, yard boss 50 00 

J. P. Freeman, guard 40 00 

A. D. Claiborne, guard 34 84 

W. E. Gillenwaters, guard 40 00 

W. F. Harris, guard 19 35 

G. W. Furgeson, guard 33 55 

Pet Fry, guard 41 30 

J. C. Bennett, guard 32 26 

Lit Malone, guard 38 72 

W. W. Hessey, guard 40 00 

J. P. Long, guard 40 65 

E. E. Nelson, guard 40 00 

G. A. Brice, guard 40 00 

W. E. Robbins, guard 40 00 

R. W. Stroud, guard 37 42 

S. E. Dillard, guard 40 00 

William Bronson, extra guard 22 60 

J. P. Bennett, guard '. 37 40 

W. R. Frazier, guard 42 60 

A. N. Lindsey , guard 36 13 

W. E. Coe, guard 30 97 

M. L. Dawson, guard 40 00 

C. Bradford, guard 30 97 

W. Y. Malone, guard 6 45 

C. B. Mason, extra guard 30 97 

W. B. Haskins, extra guard 6 45 

G. A. Pennington, extra guard 29 03 

J. W. Anderson, extra guard 9 05 

J. T. Bailey, extra guard 11 61 

W. B. Thompson, extra guard 27 10 



Total $2, 277 91 

Amount paid in board 192 10 



Net drawn from State treasury $2, 085 81 

6 



82 Tennessee Prison Operations, 

The pay-rolls during the administration of the present 
Warden are all intact and in nearly all instances are receipted. 
In some cases, however, they are not receipted, but we are in- 
formed by the Warden that all moneys have been paid to the 
parties to whom it belongs. In our opinion there should be a 
book containing the pay-roll made for that purpose, and kept in 
the Warden's office, and no money paid out until receipted for 
by the parties to whom it belongs. This book should contain 
gross pay-roll, which should be paid by voucher from the State, 
and board, rents, or other stoppages, reserved out at the end of 
the month and turned into the State treasury as cash receipts 
and the accounts properly credited. 

The convict pay-roll should also be kept in a similar book, 
but separate from the other. 

Supplies Main Prison. 

There exists a regularly defined system of purchasing supplies 
at the Main Prison. 

The month's supply is anticipated at the beginning of the 
month, and the wholesale trade notified and the supplies pur- 
chased from the lowest bidders. We also find that advantage is 
taken of all available discounts, thus saving the State a large 
amount of money. 

For the year ending November 30, 1903, the sum of $25,350.18 
was expended by voucher for feeding, and for the year ending 
November 30, 1904, the sum of $25,640.13 was expended by 
voucher for feeding, making a total for the two years by voucher 
of $50,990.31. This is in addition to the food supplies fur- 
nished from the farm. 

In checking up the supply vouchers we notice that on July 8, 
1903, Orr, Mizell & Co. shipped to W. H. Hartford at Estill Springs 
one can of lard, amounting to $5.13, and one bag of granulated 
sugar, amounting to $5.10, making a total of $10.23. This bill 
was paid by the State, voucher No. 1606. When Mr. Hartford 
was advised of this item he refunded the same, cash receipt No. 
3424, issued March 21, 1905. 

Fuel. 

Year ending- November 30, 1903, Main Prison $20, 828 63 

Year ending- November 30, 1903, brickyard 3, 054 21 

Total $23, 882 84 



December 1, 1902, to November 30, 1904. 83 

Year ending- November 30, 1904, Main Prison . . . 20, 027 74 

Year ending- November 30, 1904, brick yard 3, 197 23 

Total $23, 224 97 

Grand total two years $47, 107 81 



For the year ending November 30, 1903, the coal cost on an 
average of about $2 per ton, while for the year ending November 
30, 1904, it cost on an average of $1.87-J per ton, all f. o. b. Main 
Prison. The total average for the two years being $1.95, or 24,- 
158 tons, or 12,079 tons per annum, or 33 tons per day. 

We find no contract on file for the purchase of coal, but prac- 
tically all purchases were from John D. Anderson & Co., Nash- 
ville, Tenn. The principal coal used is the Empire. 

Principal supplies now being used at the Main Prison and 
prices are as follows : 

F. O. B. Main Prison. 

Beef, per 100 pounds $4 99 

Dry salt extras, per 100 pounds 6 45 

Dry salt butts, per 100 pounds 4 50 

Meal, per bushel 50 

Flour, ordinary, per barrel 4 00 

Flour, second patent, per barrel 4 90 

Molasses, per gallon 16^ 

Evaporated apples, per pound 5% 

Evaporated peaches, per pound 9>£ 

Rice, per pound . . 3 

Coffee, per pound 8% 



The following statements show the various accounts receiv- 
able due the various departments : 

Accounts Receivable November 30, 1904. 

General Operations Main Prison. 

United States Government $2, 318 09 

J. C. Trabue & Co 6,757 65 

I. Wingard, paid 290 61 

Tennessee Shoe Manufacturing Company, paid 1, 211 06 

Rock City Hosiery Company 1 , 764 92 

Duncan & Co. , paid 2, 027 72 

Brushy Mountain supply account 14, 583 74 

H. C. Yerkes, paid 1, 237 50 



84 Tennessee Prison Operations, 

Lake Shore Hosiery Company, paid $ 1, 256 33 

W. D. Trabue & Co., paid 989 21 

W. H. Hartford, paid 5 35 

Nat Baxter, Jr 62 00 

Williams & Hays 159 80 

W. B. Dodge 3 60 

Tennessee Harness Company 1, 573 0& 

S. Hartman 213 30 

Total $34, 453 96 



F. K. Powell 


December 1, 1904. 
Board Accounts. 


. . . .% 22 80 


W. F. Price 




7 35 


F. M. Johns 




60 87 


P. J. Perry 




52 00 


Enloe Brown 




50 00 


William Griswold 




48 75 


Mack Ramsey 




5 38 


W. A. Carter 




84 10 


J. A. I^esser 




28 48 


J. S. Denton 




17 80 


W. T. Murray 




20 95 


J. J. Cherry 




80 91 


E. P. Bishop 




35 00 


R. B. Boyles 




2 10 


I^eon Duff 




6 50 


Chester Marsh 




55 30 


C. P. Niles 




41 85 


R. N. Bliss 




40 75 


J. C. Trabue. 




43 80 


J. C. Trabue, for Culley 
W. H. Hartford 




29 10 




105 55 


B. Stone 




17 50 


E. S. Mcllvaine 




40 00 


M. M. Marshall 




14 80 


Total 




$ 901 64 




Old Accounts. 




W. M. Nixon. . 


% 112 80 


D. R. Kinnard . 




11 20 


Charles T. Sullivan 




42 10 








Total 


$ 166 10 









December 1, 1902, to November 30, 1904. 85 

Accounts Due the Brickyard November 30, 1904, and 
Included in Inventory. 

Cash account balance $ 46 23 

Gray & Dudley Hardware Co. (Mayberry Hardware Co. ) 153 00 

Mr. Kirschner, paid 39 60 

J. T. Perkins, Martin, Tenn., 1903 455 20 

A. M. Bush, 1904 20 90 

J. T. Rhea, paid 213 00 

Wrig-ht Lumber Company, paid 26 25 

U. R. Heavner, Jackson, Tenn., 1904 263 60 

Duncan & Co., 1904 3 75 

E. F. Pool, 1904 3 50 

W. B. Cowell, paid 27 00 

W. A. Carter, June 1, 1904. . 82 50 

W. H. Hartford, 1903 56 05 

Justice & Yell, Wartrace, Tenn., 1904 88 00 

Craig- & Williams, paid 94 00 

G. M. Kelley, 1904 3 00 

B. W. Moyer, Fayetteville, paid 5 25 

J. J. Jones, Waverly, Tenn., 1903 18 90 

H. F. Jackson, 1904 39 70 

Dr. Huddleston, paid $100 139 10 

V. L. Risley, paid 7 20 

J. A. Boiling, paid $36 72 00 

A. F. McConnell, 1903 37 00 

White Trunk and Bag Company, paid 2 10 

Buchanan Bros. , paid 2 00 

J. E. Poyner & Son, Adairville, Ky 40 00 

W. A. Young, paid 18 63 

School Commissioners Thirteenth District, paid 15 60 

Brent Spence, 1904 7 50 

Mrs. Campbell, paid 10 00 

A. G. Murphy, paid 4 50 

J. E. Wilson, paid 56 00 

S. M. Brogan, paid 115 00 

Miss Eillie Parsons, 1904 6 00 

J. K. Doris 6 75 



Total $ 2, 178 81 



Old Accounts Due Brickyard. 

Jacksonville Building Supply Co., Jacksonville, Fla., 1902. . .$ 270 00 

W. N. Robinson, 1903 39 08 

John Payner, 916 Russell street, 1901 48 22 

Albert Tucker, 1902 16 13 

Mrs. Sarah Wilkerson (B. M. Rice), 1902 10 50 

J. A. Zimbro, 1904 8 00 

Total . $ 39193 



86 



Tennessee Prison Operations, 



Accounts Due the Farm November 30, 1904, 
and Included in Inventory. 

Maintenance $ 1, 014 10 

L. G. Tate 59 38 

L/Ovell, Gower & Co., paid 16 50 

Dr. Head ' 32 50 

Steverson & Co., paid 19 90 

Tennessee Harness Company 16 50 

W. D. Hamilton, live stock, pasture and feed, paid 9 80 

W. S. Bransford, live stock, pasture and feed 83 00 

J. D. Sharp 125 00 

Cal Morgan 145 00 

Sundry butter account, as per itemized list 256 23 

Total $ 1, 783 91 

Old Accounts Due the Farm. 

Robinson, 1901 (N. C. & St. L. R. R. shops) $ 5 00 

William Forsyth, 1902 21 17 

W. H. Fizer & Co., 1901 21 20 

W. H. Fizer & Co., 1901 50 

N.'N. Hessey, 1902 3 70 

Tobe Hoskins, 1902 1 60 

Walter Brandon, 1902 25 

F. M. Johns, 1902 46 22 

W. H. Mason, 1902 and 1904 3 10 

Jack Smith 12 50 

R. Bruchers (race horse man ) 25 00 

W. B. Cox & Co., March 6, 1904, turnip salad 6 00 

Jack Tant, 1902 1 85 

J. C. Trabue, June, 1902, vegetables 6 75 

Enloe Brown, 1902, vegetables '. 5 30 

Total , '..$ 162 89 



Accounts Due for Milk and Butter 
November 30, 1904. 



Cash Account. 



Inventoried 

.% 16 00 
. 2 80 



Cash account, paid 

John S. Denton 

H. Copeland, 1901 

A. J. McWhirter, 1901 

Ivit Malone, paid 8 25 

W. H. Hartford, January, 1901, $8.03 



Not 
Inventoried 



$ 80 
15 30 



December 1, 1902, to November 30, 1904. 87 

Not 
Inventoried Inventoried 

W. H. Hartford, February, 1901, $13.17 $ 21 20 

J. C. Trabue 68 00 

W. A. Carter $ 1 25 

Holbrook. McClellan & Jones, paid 139 00 

Georg-e W. Brown, paid 2 00 

M. F. McDowell 2 00 

J. A. Steverson & Co., paid 50 63 

W. E. Coe 6 25 

W. E. Gillenwaters 4 75 

B. M. Rice, paid, $2 7 25 

W. J. Johnson, paid 50 

R. W. Stroud 4 25 

J. J. Arledg-e 7 50 

J. C. Martin 1 00 

W. D. Trabue, paid 2 85 

George Roth, 1901 5 80 

James Gray Creamery Compan}', 1900 26 30 

Mrs. Epperson, 1900 15 86 

Wing-rove Bros 27 30 

McCampbell 1 80 



Total $256 23 $182 36 



Mr. Cherry, the bookkeeper, says he will collect $68 ■ from 
Trabue, as the State owes Trabue commission on ice sold in 1904. 

Vouchers, Outstanding Accounts, etc. 

The Prison Commissioners hold $34,876.15 worth of vouchers 
issued by them several years ago against Brushy Mountain. 
These vouchers should be paid by Comptroller's warrant and 
charged to Brushy Mountain, and passed into the State treasury 
as a credit to Main Prison operations. Brushy Mountain owes 
the Main Prison after payment of $10,680.45 December 1, 1904, 
the sum of $4,015.79, for which vouchers should be issued and 
turned into the State treasury to credit of Main Prison opera- 
tions upon Comptroller's warrant. 

The Main Prison owes Brushy Mountain an old account of 
$10,6^6.72, for which vouchers should be issued and turned into 
the State treasury upon Comptroller's warrant to credit of Brushy 
Mountain operations. The effect of holding out these vouchers 
and the nonpayment of these -accounts has been that the books 
of the Comptroller and Treasurer have not shown the correct 
amount of moneys expended on State Prison operations as con- 
templated by the law. 



88 Tennessee Prison Operations, 

Warden's Books. 

Main Prison. 

The Warden at the Main Prison collects gate receipts, board 
and certain rents, which belong to the State. He also collects 
all moneys given by contribution to the convicts, also all moneys 
earned by them by way of extra, or Sunday time, overtask or 
otherwise, and is the custodian of these funds. 

The extra personal earnings of the convicts alone for the year 
ending March 31, 1905, amounted to $14,989.93. 

During the period embraced in our investigation Mr. W. H. 
Hartford was Warden from December 1, 1902, to July 7, 1903. 
Mr. Luke McMeneway succeeded Mr. Hartford on that date, and 
is now the present incumbent. 

W. H. Hartford. 

We were unable to check up Mr. Hartford's books and accounts 
in such detail as we should, for the reason that he failed to give 
us his cancelled checks. 

We procured from the bank, however, a complete itemized 
statement of his account as Warden embracing the period under 
review, giving dates and amounts of checks paid and deposits 
made. 

In checking the bank statement against the stubs of his check 
book, we find that a check for $1,000 was paid by the bank and 
charged to Mr. Hartford's account as Warden, on May 26, 1903, 
which does not appear on the stub. 

We also find that stub No. 392 to F. M. Johns, for $100, does 
not appear on the bank statement. 

A close examination of stub No. 392 shows that it was origin- 
ally for $1,000, but the $1,000 was marked over and sought to be 
crossed out and $100 inserted above. 

This change, in our judgment, was done by the same party 
who made out the stub. 

The effect of this change is that his books would show $900 
more in bank to his credit as Warden than what really was in 
bank. 

The books show that at the close of business May 26, 1903, 
Mr. Hartford, as Warden, owed as follows: 



December 1, 1902, to November 30, 1904. 89 

Amount due convicts $2, 416 49 

Amount due commissary on convict orders 619 46 

Total amount due on convict fund $3, 035 95 

Amount due on Warden's petty cash book 155 97 

Total debits. $3, 191 92 



He had in bank amount shown by stub of check book $2,099 46 

L,ess difference in stub No. 392 and check for same 900 00 

Leaving- actually in bank the sum of $1, 199 46 



His next deposit as Warden was made on June 5, 1903, and 
-amounted to $1,049.57. 

While Mr. McMeneway did not actually take charge of the 
Warden's office until July 7, the books show that the balances 
were really transferred of date July 1, 1903. 

On that date there w T as due the convicts $2,588.67 from 
Warden W. H. Hartford. On July 8 Mr. Hartford paid $2,088.67 
of this amount by check, leaving a balance due of $500, which 
was paid by check dated August 10, 1903. There was also due 
the State for board $111.10, for rent $32.50, and for gate receipts 
$116.80, making a total of $260.40, which represented his collec- 
tions for the State for June, 1903. This was not paid over to the 
State until November 20, 1903. His account as Warden, as 
shown by the bank statement, was closed September 8, 1903. 

Mr. McMeneicay. 

In checking up the books of Mr. McMeneway we were fur- 
nished with all books, records, bank checks, etc., connected with 
his office. His checks balanced with his bank account, which 
we verified. 

In checking up the bank books of Mr. McMenewa}^ we found a 
check issued August 11, 1903, which does not appear on the stub 
of his check book, signed by himself as Warden, and payable to 
the personal order of W. H. Hartford, for the sum of $1,500. 
This check was indorsed by W. H. Hartford and the money 
charged to Mr. McMeneway's account as Warden by the bank. 
The books show that the amount of this check, $1,500, was car- 
ried in the Warden's cash balance until February 11, 1905, when 
$500 was paid on it and the balance of $ 1,000 carried in the 



90 Tennessee Prison Operations, 

Warden's cash balance until March 7, 1905, at which time this 
amount was deposited in the bank. 

In checking up the cash books of the Warden's office we 
found several errors made by the bookkeeper, amounting, in the 
aggregate, to 98.53. These were all insignificant errors, except 
one made on cash book No. 7, page 75, January 18, 1905, for $100. 

The discovery of these errors forced us to bring the cash bal- 
ances down to March 31, 1905, at which time we found that the 
books called for the following: 

Amount due on convicts' cash books $3, 707 39 

Amount due the commissary 725 44 

Warden's petty cash 77 83 



Total debits $4, 510 66 

From which deduct — 

Cash on hand $ 62 62 

Balance in bank, less checks out 2, 488 15 

Advanced tickets on salaries and expenses 442 74 

Vouchers paid by Warden 189 19 

Transportation paid (to be vouchered) 44 33 

Checks and postoffice orders 1, 243 59 



Total credits 4, 470 62 



Shortage in cash % 40 04 



We checked the gate receipts of the Warden and found the 
same to be correct, except in a few unimportant instances. 

We also checked the board and rent accounts, and found 
them to be correct. 

We deem it of much importance that a more complete system 
of books be opened up in the Warden's office than now exists. 

Receipts should be taken on a book of receipts made for that 
purpose for all moneys paid to convicts, either on orders or other- 
wise. 

Convict Moneys Unclaimed Escheat to the State. 

The following amounts due convicts who have died or have 
left the prison without drawing all moneys due them should now 
be paid over to the State as escheats: 



December 1, 1902, to November 30, 1904. 91 

No. 

702. Cary Ray, escaped September 22, 1902 $ 1 75 

760. Robert Williams, dead 05 

748. N. M. Yates, discharg-ed 1902 10 

489. John Graham, pardoned 1902 40 

283. Tom Jones, discharged 1902 20 

737. W. A. Morris, discharged 1902 10 

200. Jeff Byers, deceased, 1903 1 51 

735. G. W. Faxon, discharged 1902 10 

908. Percy Bradshaw, discharged 1903 1 95 

775. H. C. Williams, discharged 1904 10 

592. W. C. Wood, discharged 1902 53 

709. Trump Williams, discharged October 8, 1902 75 

260. Joe Givins, discharged April 5, 1904 1 25 

212. D. F. Taylor, discharged January 21, 1903 100 

381. R. V. Oldham, deceased, January 29, 1904 3 05 

215. Henry Albrighton, discharged February 7, 1903 20 

390. Lorenzo Vaughan, discharged January 25, 1903 1 00 

754. Clarence Wynne, discharged December 2, 1903 . 1 05 

506. Tom Owens, discharged November 21, 1902 15 

633. Charles Hill, discharged November 29, 1902 04 

185. Jesse Guest, deceased, December 14, 1904 5 80 

293. Eliza Burford, discharged February 2, 1903 15 

714. Mattie Williams, deceased, October 8, 1902 05 

621. C. Allison, deceased, August 7, 1904 1 30 

113. Charles Wells, September 29, died 1903 14 

1759. Gilbert Winstead, February 17, 1904, deceased 20 

585. W. P. Green, died February 19, 1903 25 

850. Chas. Wrig ht or Ben Thorpe, discharged January 18, 1903 . 10 

1903. Thomas Reed, escaped September 28, 1904 25 

1149. Tom Carroll, died December 4, 1902 -. . 1Q 00 

1070. Tom Pryor, died December 20. 1903 95 

437. Will Lewis, discharged June 2, 1903 40 

5. J. H. Russell 11 69 

878. Jordan Vaughan, pardoned April 2, 1904 50 

1602. Geo. Henderson (Anderson), discharged September 26, 1904 36 

410. Walter Johnson (James), died June 4, 1904 130 

120. Jasper Whittaker, died February 14, 1904 3 31 

2044. Elias Moore, discharged July 16, 1904 15 

808. Sam Dardis, discharged July 16, 1904 65 

1271. Hall Barnes, died November 10, 1903 50 

122. Ike Long, died November 28, 1904 47 21 

350. Jim Woodson, died February 21, 1904 9 50 

698. A. K. Davis, discharged September 23, 1902 15 

Ed. Jones (page 379) 45 

1361. Ed. Deberry, discharged August 1, 1904 05 

952. Tom Bolton, died January 1, 1905 7 15 

1452. Blucher Williams, balance 23 

780. Abley Webb, discharged June 7, 1904 2 95 



92 Tennessee Prison Operations, 

No. 

1624. Julia Hampton, discharged August 31, 1904 $ 20 

1267. Robert Jackson, died March 1, 1904 90 

860. A. Davis, died December 5, 1903 25 

135. John Winters, discharged January 7, 1904 2 25 

529. Wheeler, April 13, 1904 05 

1919. Ab. Massey died September 27, 1904 21 

563. Henry Somers, died February 17, 1905 1 60 

1671. John Walker, December 7, 1903 43 

673. Ed. Jones, discharged April 20, 1904 15 

1048. Henry Alexander, died April 14, 1904 2 07 

320. Arch Farrell, died February 17, 1904 2 88 

560. Fliza Mitchell, discharged August 1, 1904 30 

Total $132 31 

Books — Main Prison. 

There has been much improvement in the bookkeeping at 
the Main Prison. While the books are kept as correctly as the 
policy of the present management will permit, they do not show 
the real condition of the State's operations or the real net earn- 
ings of convict labor. 

The reasons for this are that the accounts of the farm and 
manufacturing departments are not treated as they should be, 
and while the depreciation amounts to more than the amount 
expended for improvements, none is charged off, and a large 
amount of expenditures are treated as an earning instead of an 
expense. 



December 1, 1902, to November 30, 1904. 



93 



Report of Accountants Brushy Mountain Mines. 

Year Ending November 30, 1903. 



EXPENSES 


RECEIPTS 


Tram roads 


.% 5,652 27 


Coal 


..$224,607 16 


Tram cars 


721 70 


Coal inventory 


100 00 


Railroads 


920 11 


Coke 


. 115,048 35 

5,547 20 


General buildings 


853 51 


Coke inventory 


Waterworks 


53 54 


Board 


1,333 99 


Furniture and fixtures. . . 


23 00 


Interest and discount.. . 


109 30 


Dwelling houses 


1,314 85 


Live stock 


501 00 


Ivive stock 


1, 258 50 


Scrap iron 


241 20 


Salaries 


6, 174 00 


Rents 


893 80 


Real estate expenses .... 


696 14 


Swine 


287 33 


Convict bosses 


. 5,922 87 
. 34,428 59 


Timber and ties 


358 40 


Cutting coal 








Tram road repairs 


5,725 20 






Outside labor 


4,844 50 






Mine supplies 


13. 2SQ 74 












Loading coke 


2,949 24 






Washing coal 


1,591 17 






Coke oven repairs 


958 67 






Coke oven supplies 


432 23 






Blacksmithing 


1,808 54 






Prison repairs 


65 64 






Dwelling house repairs. . 


758 28 






Railroad repairs 


922 78 






Damage to rolling stock. 


214 21 






Board 


1,117 45 






Real estate 


4,261 54 






Timbering 


4,682 42 






Electric haulage repairs. 


. 6,016 90 






General expense 


. 2,813 34 






Garbage crematory 


225 60 






Tram car repairs 


1,660 49 






New entries, Mine No. 4. 


. 12,565 94 






Garden operations 


44 04 






Machinery 


. 2,658 30 






Haulage 


. 14,383 70 






Bldg. and mach. repairs. 


. 20,244 09 






Schoolhouse 


832 66 
. 16,002 23 






Dead work 








Total 


.$184,124 50 




Net earnings 


. 164,903 23 






Total 


$349,027 73 


Total 


.$349,027 73 



94 



Tennessee Prison Operations, 



Report of Accountants Brushy Mountain Mines. 

Year Ending November 30, 1904. 



EXPENSES 


RECEIPTS 


Tram roads 


$ 2,993 89 


Coal 


.$238,907 91 


Tram cars. ... 


455 26 


Coal inventory 


112 14 


Railroads 


646 28 


Coke 


. 58,597 26 


Furniture and fixtures. . . 


300 00 


Coke inventory 


. 3,900 00 


Dwelling* houses 


424 50 


Board 


. 1,875 57 
21 34 


Live stock 


1,575 60 
. 6,280 03 


Interest and discount. . . 
Garden operations 


Salaries 


91 87 


Real estate expenses 


472 65 


Live stock 


670 00 


Convict bosses 


6,345 96 
36,408 30 


Swine 

Timber and tie 


380 75 


Cutting - coal 


284 56 


Tram road repairs 


3,539 03 


Rents 


966 75 


Outside labor 


. 6,165 99 


Machinery. . 


64 71 


Mine supplies 


. 13.020 72 






Charg-'g- and draw'g" ovens 5,75101 






Loading coke 


. 3,168 25 






Washing coal 


1,780 33 






Coke oven repairs 


2,092 84 






Coke oven supplies 


488 30 






Blacksmithing 


2,012 06 






Dwelling house repairs. . 


476 42 






Railroad repairs 


1,365 08 






Board 


1,406 70 






Real estate 


250 00 
. 7,339 55 






Timbering 




Electric haulage repairs. 


1,972 28 






General expense 


2,891 47 






Tram car repairs 


1,623 44 






New entries, Mine No. 4. 


31 66 






Machinery 


3,344 02 






Haulage 


. 14,184 16 






Bldg. and mchy. repairs. 


. 18,323 76 






Schoolhouse 


66 93 






Dead work 


. 16,833 34 






Prison 


259 46 






Sawmill expenses 


330 04 






Convict expense 


1,549 69 






Total 


.$166,169 00 




Net earnings 


. 139,703 86 


Total 




Total 


.$305,872 86 


.$305,872 86 



December 1, 1902, to November 30, 1904. 



95 



Recapitulation. 
Brushy Mountain. 



Year Ending- 
No v. 30, 1903 



Year Ending 
Nov. 30, 1904 



Total 



Gross earnings 

Expenses 

Net earnings. 



!$349,027 73 
' 184,124 5C 



$164,903 23 



$305, 872 86 
166,169 00 



$654,900 59 
350,293 50 



$139,703 86 



$304,607 09 



The net earnings given above are obtained as follows 
Year Ending November 30, 1903. 



Gross earnings coal. 
Gross earnings coke. 



$ 170,094 08 
175,208 63 



Total coal and coke. 
Total cost 



$ 345,302 71 



$ 184, 124 50 



From which deduct — 

L,ive stock $ 501 00 

Timber and ties j 358 40 

Board 1, 117 45 

Dwelling-house repairs 758 28 

Total deductions 

Net cost of coal and coke 

Net earnings coal and coke 

Net earnings board , 

Net earnings interest and discount. . . . 

Net earnings rents 

Net earnings scrap iron 

Net earnings swine 



Total net earnings 1903. 



Year Ending November 30, 1904 



Gross earnings coal. 
Gross earnings coke 



Total coal and coke 
Total cost 



2 


735 13 






% 


181,389 37 




163,913 34 






216 54 






109 30 






135 52 






241 20 




% 


287 33 




164,903 23 


1904. 






% 188,093 99 




113 


423 32 






$ 301,517 31 


$ 166 


169 00 





From which deduct— 

Live stock $ 670 00 

Board 1,406 70 



96 Tennessee Prison Operations, 

Timber and tie. s $ 284 56 

Dwelling-house repairs 476 42 

Machinery 64 71 

Total deductions 2, 902 39 

Net cost of coal and coke 163, 266 61 

Net earnings coal and coke $ 138, 250 70 

Net earnings board 468 87 

Net earnings garden operations 91 87 

Net earnings interest and discount. . . 21 34 

Net earnings rents 490 33 

Net earnings swine 380 75 

Total net earnings 1904 $ 139, 703 86 



Gross Earnings Coal and Coke. 

The gross earnings from coal, as heretofore given, is obtained 
as follows: 

Year Ending November 30, 1903. 

Coal shipped % 169, 226 23 

Coal sold local trade, errors, additions, etc 1, 799 20 

Coal inventory 100 00 



Total coal credits $ 171, 125 43 

Less errors, rebates, etc % 918 41 

Less inventory 112 94 



Total deductions 1,031 35 



Net coal credits $ 170, 094 08 



Year Ending November 30, 1904. 

Coal shipped $ 189, 631 35 

Coal sold local trade, additions, errors, etc 2, 387 40 

Inventory 112 14 



Total coal credits $ 192, 130 89 

Less errors, rebates, etc $ 3, 936 90 

Less inventory 100 00 



Total deductions 4, 036 90 



Net coal credits % 188, 093 99 



The gross earnings from coke, as heretofore given, is obtained 
as follows : 



December 1, 1902, to November 30, 1904. 97 

Year Ending November 30, 1903. 

Coke shipped $ 177, 865 15 

Additions, advances, errors, etc 3, 677 70 

Inventory 5, 547 20 

Total coke credits % 187, 090 05 

Less rebates, allowances, etc % 4, 234 97 

Less inventory 7, 646 45 



Total deductions 11,881 42 



Net coke credits $ 175,208 63 

Year Ending November 30, 1904. 

Coke shipped $ 114, 604 04 

Additions, advances, errors, etc 3, 200 10 

Inventory 3, 900 00 



Total coke credits. $ 121, 704 14 

Less rebates, allowances, etc $ 2, 733 62 

Less inventor} 7 5, 547 20 



Total deductions 8, 280 82 



Net coke credits % 113, 423 32 



It will be observed that mine weights and prices practically 
govern the sales, and that but few rebates or allowances are 
made. The sum of $1,250, however, was allowed as a credit to 
the Dayton Coal & Iron Company on account of "excessive ash 
in coke," owing to the peculiar wording of their contract, requir- 
ing certain chemical analysis. 

Cost of Coal and Coke Operations. 
Year Ending November 30, 1903. 

Net cost coal and coke 

Deduct coke expenses — 

Coal coked $ 

Charging- and drawing- ovens 

Coke oven repairs 

Coke oven supplies 

Blacksmithing 

Building and machinery repairs 10, 122 05 

Genera 1 expense 937 77 

Loading coke : 2, 949 24 

Salaries 2, 058 00 

Washing coal 1,59117 



% 


181 


,389 37 


54,613 08 






5,066 52 






958 67 






432 23 






602 85 







Total coke expenses 79, 331 58 

Coal expenses % 102, 057 79 



98 



Tennessee Prison Operations, 



Year Ending November 30, 1904. 

Net cost of coal and coke 

Deduct coke expenses — 

Blacksmithing 

Building- and machinery repairs 

Coal coked 

Charging- and drawing coke ovens 

Coke oven repairs 

Coke oven supplies 

General expenses 

Loading coke 

Salaries 

Washing coal . . 



Total coke expenses. 
Coal expenses 



$ 


163,266 61 


$ 670 68 




6, 107 92 




54,072 55 




5,751 01 




2,092 84 




488 30 




963 82 




3,168 25 




2,093 34 




1,780 33 






77,189 04 


$ 


86,077 57 



In distributing this cost between coal and ,coke all coke ac- 
counts, one-third of blacksmithing, general expenses and salaries, 
one-half of building and machinery repairs and the cost of coal 
are charged to coke for the year ending November 30, 1903. For 
the year ending November 30, 1904, the same distribution is made 
except that only one-third of building and machinery repairs is 
charged to coke. This distribution approximates the percentage 
that coke bears to coal from a productive standpoint. This gives 
coal and coke operations, as follows: 



coal 



Year Ending | Year Ending- 
Nov. 30, 1903 Nov. 30, 1904 



Total 



Gross earnings. . . 
Expenses , 

Net earnings coal 



$170,094 08 
102,057 79 



$ 68,036 29 



$188,093 99 
86,077 57 



$358, 188 07 
188,135 36 



$102,016 42 



$170,052 71 



COKE 

Gross earnings 

Expenses 

Net earning-s coke . 



$175,208 63 
79,331 58 



$ 95,877 05 



$113,423 32 
77. 189 04 



$288,631 95 
156,520 62 



$ 36,234 28 



$132,111 33 



The net sales of coal and coke constitute the gross earnings of; 
each given in this statement, but the sum of $48,390. 11 was em- 
braced in accounts and bills receivable November 30, 1904. We 
regard these as good assets, however, and practically all of them 
have been paid. 



December 1, 1902, to November 30, 1904. 99 

Expenses. 

The coal mining business is not altogether different from that 
of other industrial enterprises. 

The money received added to what the assets of the plant 
will bring when operations are abandoned, less the total amounts 
expended during its existence, represents the net profits. There- 
fore all expenditures from year to year during the life of the 
plant should either be treated as an expense, or a sufficient 
amount of depreciation charged off from year to year of the vari- 
ous accounts carried as an asset, but which really have no appre- 
ciable value at the close of operations, to at least equal the 
amounts expended for betterments excluded from the expense 
accounts and not treated as an expense. We have followed the 
former course. This is the practice now followed by the best 
regulated and conducted coal companies now doing business in 
Tennessee. 

It has always been the policy of the management of the 
Brushy Mountain mines to exclude from the operative accounts 
a large amount of annual expenditures, which are termed 
*' betterments," amounting from $18,000 to $30,000 per annum, 
and at the same time charge off only 1 cent per ton on coal 
shipped, amounting from $1,000 to $1,400 per annum, as depre- 
ciation, a sum absolutely insignificant. 

The present administration has pursued the same course as to 
il betterments," but has charged off as depreciation the sum of 
#5,700.84 for the year ending November 30, 1903, and the sum of 
$3,866.16 for the year ending November 30, 1904. 

While this is a great improvement as compared with the past 
policy of the management, it is still insignificant and not one- 
fourth what it should be, as will be seen after a careful review 7 of 
the accounts carried as assets. 

Where the policy of deducting depreciation still exists in the 
management of coal mining companies, in lieu of treating all 
expenditures, including betterments as an expense, the amount 
deducted for the purpose of keeping up pumps, pipes, tracks, 
ropes, machines and all semi-permanent improvements in the 
mines is not less than five cents per ton on total product. 

Where the policy of deducting depreciation still exists in the 
management of coal mining companies producing both coal and 
-coke, in lieu of treating all expenditures, including betterments, 



100 Tennessee Prison Operations, 

as an expense, it is the practice to deduct three cents per ton on 
total coal product to cover the depreciation on holdings for the 
coal being taken from the ground, and three cents per ton on total 
coal product and four cents per ton on total coke product for 
general depreciation. 

Under this construction of the best and most correct plan to 
pursue, the total depreciation amounts to $16,597.09 for the year 
ending November 30, 1903, and $18,069.77 for the year ending 
November 30, 1904, or $34,666.86 for the two years. There is no 
appreciable difference between these figures and the manner in 
which we have treated it. 

The effect of treating all net expenditures as an expense, or 
charging off as depreciation an amount equal to the expenditures 
for betterments, and not treated as an expense, is, that if the 
business is permitted to pursue its natural course the books of 
the Treasurer and Comptroller will practically at all times show 
the full operations of the prison, as contemplated by the organic 
law providing for the present system of management. This 
would be particularly true if separate accounts were kept by the 
Comptroller and Treasurer of the operations at the Main Prison 
and Brushy Mountain Mines. 

It is impossible for the State officials or the Prison Commis- 
sioners at Nashville to act intelligently in the consideration of 
coal and coke contracts unless all net expenditures are treated 
as an expense, or a sufficient amount of depreciation is charged 
off to cover the "betterments," and the amounts charged in the 
cost sheets of coal and coke at the end of each month. 

Brushy Mountain. 

Convicts in Prison and Number- Working, etc. 

This statement shows the total days maintained and total 
number of days working, and average per working day of each, 
from December 1, 1902, to November 30, 1904, inclusive: 



December 1, 1902, to November 30, 1904. 



101 





Year Ending 
Nov. 30, 1903 


Year Ending 
Nov. 30, 1904 


Total 


HOW EMPLOYED 


— c 


u 
a 
P, 

ha 

i& 


Is 

03 •- 

r- C 


in 

4; 

a 
a> 

be 
«3 

1* 


3 J 


u 

K 

V 
03 


i 

Cutting - coal 


83, 334 
58, 424 
18, 747 
37, 064 


1 

268 83,125 

188 59,209 

60 1 19,964 

119 27,968 


267 

190 

64 

90 

612 

42 
40 


166, 449 
117,633 

38,711 
65,032 


267 


Others inside and timb'm'n 
Coke ovens 


189 
62 


All other workers 


105 






Total workers . . . 


197, 559 


635 190, 266 
40 i 13,162 
38 j 12,415 


387, 825 
25, 780 
24, 066 


623 


Sick and excused 


12, 618 
11,651 


41 


Working- in wings, and idle 


39 


Grand total 


221,828 


713 i 215,843 


694 


437, 671 


703 



General Statistics. 
Short Tons. 



COAL 


Year Ending 
Nov. 30, 1903 


Year Ending 1 T . 
Nov. 30. 1904 I lotal 


Coke shipped (short tons) 


132,510.90 

103,851.50 

1,230.35 


155,574.35 

105,528.00 

100.00 


288,085.25 

209,379.50 

1,330.35 


Coal coked (short tons) 

Coal sold local trade, fuel, etc .... 


Total coal produced (short tons) 
Value of coal coked 


237,592 75 

% 54,613 08 

58,538 35 

175,208 63 

3 00 

79,331 58 

1 35 

1 65 

170, 094. 08 

1 27 

102,057 79 

76 

51 

56.37 


261,202.35 

% 50,926 06 

59,940 90 

113,423 32 

1 89 

77, 189 04 

1 29 

60 

188,093 99 

1 21 

86,077 57 

55 

66 

56.80 


498,795.10 

$105,539 14 

118,479 25 

288,631 95 

2 43 
156,520 62 

1 32 


Coke produced (short tons,) 

Value of coke produced. . 


Value of coke product per ton 

Coke cost 


Coke cost per ton 


Net earnings per ton coke. ....... 

Coal sold, total value 


1 11 

358, 188 07 


Coal sold, value per ton 


1 24 


Cost of coal sold 


188,135 36 


Cost of coal sold per ton 


65 


Net earnings coal per ton 

Yield of coal in coke (per cent) . . . 


59 
56 59 



102 



Tennessee Prison Operations, 



Short Tons. — Continued. 



COAL 


Year Ending 
Nov. 30, 1903 


Year Ending 
Nov. 30, 1904 


Total 


Gross earnings per working day 
for each convict 


$1 56 
81 


$1 40 

75 


$1 48 


Cost per working- day for each con- 
vict 


79 






Net earning-s per working- day for 
each convict 


$0 75 
2.85 


$0 65 
3.14 


$0 69 


No. of tons coal produced per work- 
ing- da} T by each convict cutting 
coal 


3.00 







During December, 1900, there were 643 convicts at Brushy Mountain 
each working day. 

During December, 1902, there were 751 convicts at Brushy Mountain 
each working day. 

During December, 1904, there were 729 convicts at Brushy Mountain 
each working day. 

Brushy Mountain. 

Voucher Record. 

This statement shows the total moneys drawn from the State 
treasury for the purpose of operating Brushy Mountain Mines 
from December 1, 1902, to November 30, 1904, inclusive. 



How This Money is Drawn from the State Treasury. 



ACCOUNTS 



Year Ending 

Nov. 30, 1903 



Year Ending 
Nov. 30,1904 



New entries, Mine No. 4 

Tram roads 

Clothing 

Convict expense 

Transportation 

Recapture 

Rations 

General buildings 

Ivabor 

Board 

Electric haulage and repairs. 

Supply 

Waterworks 

Machinery 

Tram car repairs 



4,561 46 

5, 099 88 

1 25 

2,404 63 

3,528 16 

25 00 

7 00 

853 51 

53,571 99 

131 29 

4,461 89 

64.522 16 

22 00 

2,482 86 

774 02 



$ 393 38 
3,064 95 



1,622 33 


3,847 48 


271 05 


62 50 


52,764 33 


122 07 


1,363 83 


65,417 17 



3,655 52 
553 41 



December 1, 1902, to November 30, 1904. 103 

How This Money is Drawn from the State Treasury — Continued. 



ACCOUNTS 



Year Ending 
Nov. 30, 1903 



Year Ending 

Nov. 30, 1904 



Live stock 

Team account 

General salaries 

General expense 

Cutting- coal 

Dead work 

Tramway repairs 

Timbering 

Charging and drawing ovens. . . 

Loading coke 

Coke oven repairs 

Coke oven supplies 

Washing- coal 

Building and machine^ repairs 

Prison repairs 

Dwelling house repairs 

Railroad repairs 

Dwelling houses 

Furniture and fixtures 

Railroads 

Garbage crematory 

Real estate expense 

Mine supplies 

Garden operations 

Tram cars 

Schoolhouse 

Damage to rolling stock 

Real estate. . . . 

Haulage 

Prison 

Sawmill expense 

Carpentering 

Swine account . 

Blacksmith 



Total 

Less vouchers canceled 



Net vouchers issued. 



1,258 50 

7,223 65 

40 00 

2,490 40 



180 28 

1, 709 54 

1,428 08 

211 07 

70 97 

692 18 

54 00 

219 30 

11,079 80 

387 80 

473 68 

644 12 

1.179 39 

23 00 

218 49 

196 25 

190 90 

37 80 

20 16 

721 70 

770 42 

145 40 

4,261 54 



$178,375 52 
252 75 



1,575 60 
5,267 15 

2,691 56 
107 39 
140 59 
479 16 

2,897 24 

142 38 

57 67 

1,670 93 

54 90 

292 66 

7,459 50 

4,289 57 
119 62 
435 15 
328 68 
300 00 
646 28 

39 87 
61 54 
57 25 
455 26 
66 93 

250 00 

48 00 
252 47 
13 00 
4 57 
77 00 
39 95 



$163, 460 89 
575 00 



$178,122 77 



$162,885 89 



These amounts added to the labor paid in board, etc., not 
drawn from the State treasury as required by law amount to 
$181,025.76 as the expenditures for the year ending November 



104 Tennessee Prison Operations, 

30, 1903, and $166,081.34 as the expenditures for the year ending 
November 30, 1904. 

These latter amounts, with the amount added to or taken 
from the differences in invoices of supply and other distributive 
accounts as the case may demand, should equal the total amount 
distributed or embraced in the various mine operative accounts 
given in statement of expenses and earnings. 

Brushy Mountain Cash Receipts. 

Balance on hand December 1, 1902 $ 52, 163 55 

Amount received year ending- Nov. 30, 1903 $ 343, 960 13 

Amount received year ending- Nov. 30, 1904 310, 487 52 

Total cash receipts two years 654, 447 65 

Grand total $ 706, 611 20 

Amount paid into State treasury 703, 751 89 

Balance on hand December 1, 1902 $ 2,859 31 

Amount depos. First Nat. Bank of Harriman. .% 155 64 

Amt. depos. with Hamilton Tr. & Sav. Bank.. . 1,634 65 

Total in bank % 1,790 29 

Cash on hand and cash items 1, 069 02 

Total $ 2, 859 31 



In cash and cash items on hand is an item of $97.04 against 
former Prison Commissioner W. M. Nixon of several years 
standing. 

There is quite a sum of money deposited in these banks 
during the year, and they T are under no bond whatever to the 
State. Their bond as State depository does not cover this fund 
until after it gets into the State treasury. 

The average daily balance of the First National Bank of Har- 
riman during the year ending November 30, 1904, was $8,800 on 
the account of General Manager, and $1,070 on the guards fund 
account. 

The average daily balance of the Hamilton Trust & Savings 
Bank for the year was $15,259. 

Pay-Roll Brushy Mountain. 

This statement shows the gross amount expended for labor 
classified by accounts by months, including the amount paid the 
convicts tor extra work, etc., by the State. 



December 1, 1902, to November 30, 1904. 



105 



Brushy Mountain Pay-Roll, December 1, 1903, to November 30, 1904, 

Inclusive. 



MONTHS 


General Sal- 
aries 


Operating- 
Department 


Prison 
Department 


Convict 
Pay-Roll 


Total 


1902 
December 


$ 540 33 


$ 2, 156 69 


$ 2, 134 05 


$ 214 80 


$ 5,045 87 


1903 

January 


502 42 


1,914 98 


2,138 37 


279 41 


4,835 18 


February 


492 33 


1,941 49 


2,048 57 


205 24 


4,687 63 


March 


492 33 


1,902 15 


1,921 29 


285 23 


4,601 00 


April 


490 33 


1,749 38 


1,940 64 


187 14 


4,367 49 


Mav 


488 33 
490 33 

489 93 


1,908 37 
1,805 08 
1,944 35 


2,164 29 
2,079 16 

2,076 32 


353 57 
284 75 
361 60 


4,914 56 


June 


4,659 32 


July 


4, 872 20 


August 


592 93 


1,991 05 


2,078 53 


273 51 


4,936 02 


September .... 


568 34 


2,012 74 


2,057 14 


324 49 


4,962 71 


October 


532 00 


1,981 32 


2,024 97 


254 40 


4, 792 69 


November 


559 00 


1,885 72 


2,027 42 


237 17 


4,709 31 


Total 


$ 6, 238 60 


$23, 193 32 


$24,690 75 


$3,261 31 


$ 57,383 98 


1903 

December 


$ 503 71 


$ 1.875 18 


$ 1,935 55 


$ 336 00 


$ 4,650 44 


1904 

January 


517 86 


1,929 38 


1,923 32 


357 40 


4,727 96 


February 


534 00 


1,947 09 


1,961 20 


309 05 


4,751 34 


March 


525 00 


1,955 56 


2,002 81 


326 45 


4,809 82 


April 


525 00 


1,817 98 


1,990 36 


332 65 


4,665 99 


May . 


525 00 


2,001 74 


1,996 35 


289 55 


4,812 64 


June 


525 00 


2,010 30 


2,028 33 


239 45 


4,803 08 


July 


553 98 


1,954 54 


2,071 51 


294 70 


4,874 73 


Aug-ust 


525 96 


1,898 89 


2,050 13 


195 60 


4,670 58 


September 


550 00 


1,857 24 


2,074 66 


261 "10 


4,743 00 


October 


522 03 


1,884 44 


2,081 91 


244 00 


4,732 38 


JSTovember 


472 49 


1,941 42 


2,125 11 


224 30 


4,763 32 


Total. 


$ 6,280 03 


$23,073 76 


$24,241 24 


$3,410 25 


$ 57,005 28 


Grand Total 2 years 


$12,518 63 


$46,267 08 


$48,931 99 


$6,671 56 


$114,389 26 



Of this total expenditure for labor for the two years there was 
only $53,571.99 drawn from the State treasury for the year end- 
ing November 30, 1903, and only $52,764.33 or the year ending 



106 Tennessee Prison Operations, 

November 30, 1904. This leaves a balance of $8,052.94 paid in 
board, rents, coal, etc., not drawn from the State treasury as re- 
quired by law. There is a splendid pay-roll book at this place 
for regular employes and for convict pay-roll. In a large number 
of instances, however, the moneys due have not been receipted 
for on the book, and in a great rnan} r instances the name of the 
person to whom the money belongs is signed by the bookkeeper 
and Assistant General Manager of the mines. There are no sig- 
natures or certificates showing that the convicts' pa)^-roll has 
been properly distributed since February 1, 1903. There is a 
small amount of funds on the pay-roll not yet distributed. 

Brushy Mountain Pay-Roll. 

The two following statements give pay-rolls in detail for 
January, 1901, and January, 1905, also recapitulation of each. 

Pay-Roll January, 1905. 

Name Salary 

H. B. Graves, Assistant General Manager $ 125 0O 

W. B. Crawford, Superintendent 125 00 

J. L/. Davis, bookkeeper 75 00> 

Miss Susie Harte, stenographer 60 00 

J. C. McGee, shipping- clerk 50 00 

W. J. Stonecipher, supply clerk 50 00 l 

D. L/. Lyendermood, mine engineer, per day 4 00< 

Operating Department — 

S. L,. Lowery, mine foreman 90 0O 

J. F. Seiber, convict boss, per day 2 75 

Robert Boone, convict boss, per day 2 75 

John Boone, convict boss, per day 2 75 

Gus h. Smith, convict boss, per day 2 75 

J. C. Dillon, convict boss, per day 2 75 

William Parker, convict boss, per day 2 75 

George Galleghy, convict boss, per day 2 75 

W. R. Taylor, convict boss, per day 2 75 

Tom C. Galleghy, No. 4 driver, per day 1 75 

W. P. Lansden, night boss No. 4. per day 2 75 

Jesse J. Smith, timberman, per day 2 85 

J. R. Sharp, timbering 40 00 

Charles Wilson, timbering 40 00 

J. L. Blevins, night boss No. 1, per da.y 2 75 

C. C. Crawford, weighman No. 4 45 00» 

Walter Abbott, weighman No. 1, per day 1 00 

R. L. Mitchell, yard boss No. 1 50 00 

Thomas Brown, engineer and electrician . . 83 33. 



December 1, 1902, to November 30, 1904. 107 

Name Salary 

Frank Campbell, night engineer % 50 00 

W. J. Wright, blacksmith 60 00 

F. M. Patrick, washer boss 75 00 

W. J. Hyde, foreman, per day 2 75 

R. G. English, foreman, per day 2 00 

Frank W. Lee, machinist 75 00 

Fain B. Black, boss driver, per day 2 50 

George A. Bender, carpenter 75 00 

M. lyangley, coke boss . . '. . 85 00 

U. D. Bradley, night watchman 50 00 

T. P. Morton, stable boss 45 00 

Will Boone, night boss No. 3, per da} 7 2 25 

J. Thayer, brick mason, per day 2 50 

J. S. Kilgore, per day 2 75 

Prison Department — 

M. H. Gammon, Warden 100 00 

J. B. Smith, physician 83 33 

J. M. Jemison, chaplain 20 83 

W. H. Nelson, steward 66 67 

Tom G. Gillespie, guard 40 00 

A. S. Dodson, guard 40 00 

T. C. Rawlings, guard 40 00 

W. G. Hill, guard 40 00 

F. M. McKenzie, guard 40 00 

J. M. Rayle, guard 40 00 

S. T. Holder, guard 40 00 

Aaron Arms, guard 40 00 

S. S. Swafford, guard 40 00 

S. D. Hodges, guard 40 00 

John Snider, guard 40 00 

C. V. Williams, guard 40 00 

T. Iv. Cox, guard. . 40 00 

D. W. DeVault, guard 40 00 

Ben Kreis, guard 40 00 

J. N. Swan, guard 40 00 

W. W. Baldwin, guard 40 00 

J. P. Roddy, guard 40 00 

J. A. Wallace, guard 40 00 

J. G. Spears, guard 40 00 

A. L. Stewart, guard 40 00 

L,. L. Lacewell, guard 40 00 

Robert Gammon , guard 40 00 

V. L,. Stonecipher, guard . 40 00 

D. H. Swick, guard 40 00 

B. H. Stewart, guard 40 00 

J. S. Goff, guard 40 00 

Tom Hawkins, guard 40 00 

G. P. Boling, guard 40 00 



108 Tennessee Prison Operations, 

Name Salary 

J. C. Record, guard $ 40 00 

R. Hudson, guard 40 00 

William Freytag, g-uard 40 00 

Ben Simmons, guard 40 00 

W. C. Malone, guard 40 00 

M. S. Hawks, guard 40 00 

J. J. McGee. guard 40 00 

R. F. Hughes, g-uard 40 00 

W. A. Hodg-es, guard 40 00 

Walter Kelly, g-uard 40 00 

T. L,. Harrison, guard 40 00 

J. H. Towles, g-uard 40 00 

Gus Williams, g-uard 40 00 

J. C. McCarty, g-uard 40 00 

O. H. Poston, guard 40 00 

J. M. L/angley, g-uard 40 00 

J. Z. Jarvis, guard 40 00 

Charles Frey tag, guard 40 00 

John Kries, guard 40 00 

Fred Kelly, guard 40 00 

Will Kries, guard 40 00 

E. R. Goodard, guard 40 00 

G. C. Jobe, guard 40 00 

A. A. Malicoe, guard 40 00 

Will Boone, guard 40 00 

S. M. Smith, guard 40 00 

John Bonner, guard ; 40 00 

J. B. Rice, guard 40 00 

Total $5, 308 90 

Pay- Roll January, 1901. 

Name Salary 

H. L,. Cory, Assistant General Manager % 100 00 

Brent Spence, Superintendent ... 125 00 

F. A. Merriwether, bookkeeper 100 00 

Eugene Travis, clerk 50 00 

W. W. Norfleet, supply clerk 50 00 

Operating department — 

C. W. Horton, inside foreman 80 00 

Wm. Parker, convict boss, per day 2 50 

S. L. Lowery, convict boss, per day 2 60 

B. F. Metcalf , convict boss, per day 2 60 

J. S. Gilgore, convict boss, per day 2 50 

J. H. Folden, slate boss, per day 2 00 

R. W. Taylor, timbering, per day 2 00 

J. L,. Seiver, timbering, per day 2 00 

R. H. Chambliss, blacksmith, per day 2 00 



December 1. 1902,. to November 30, 1904. 109 

Name Sala?y 

Wm. Allen, incline boss, per day $ 1 75 

Elmer Ellis, coal inspector, per day 1 00 

J. W. King, electrician, per day 2 50 

R. L. Mitchell, tipple boss, per day 1 75 

Willis Ferg-uson, machinist 75 00 

F. M. Patrick, washerman 47 50 

C. P. Choat, coke boss 70 00 

C. N. Ledford, convict boss, per day 2 25 

U. D. Bradle3 T , night watchman 45 00 

Phillip Maire, mason, per day 3 50 

B. A. Roberts, boss carpenter 60 00 

Thos. Brown, engineer 60 00 

Wm. Cox, slate boss, per day 1 50 

W. E. Robbins, quarryman 45 00 

Sebastian Besotte, mason, per day 3 00 

J. O. Brown, per day 2 00 

C. M. Cantrell, quarryman 45 00 

J. G. Morg-an, timberman 75 00 

Prison department — 

R. L. Blevins, Warden 83 33 

J. L/. Mackey, physician 50 00 

J. H. Denton, chaplain 20 83 

W. H. Nelson, clerk and steward 50 00 

S. A. Slack, guard 40 00 

V. L. Stonecipher, guard 40 00 

J. L. Sharp, guard 40 00 

J. H. Roddy, guard 40 00 

T. C. Rawlings, guard 40 00 

J. R. Scott, guard 40 00 

C. C. Crawford, guard 40 00 

J. H. Rice, guard 40 00 

J. C. McCarty, guard 40 00 

R. F. Hughes, guard ' 40 00 

C. M. Cantrell, guard 40 00 

J. L. Harrison, guard 40 00 

Robert Fagen, guard 40 00 

W. D. Mawl, guard 40 00 

Wm. Freytag, g-uard 40 00 

S. D. Hodges, guard 40 00 

Walter Kelly, guard 40 00 

T. G. Gillespie, guard 40 00 

N. J. Stonecipher, guard 40 00 

A. H. L/Ong, guard 40 00 

J. L,. Ford, guard 40 00 

S. E. Barnes, guard 40 00 

C. V. Williams, guard 40 00 

Chas. D. Barham, guard 40 00 

W. W. Blair, guard 40 00 



110 Tennessee Prison Operations, 

Name Salary 

W. W. Baldwin, guard % 40 00 

W. H. Gass, guard 40 00 

D. H. Swick, guard 40 00 

Sam Barnes, guard 40 00 

J. R. Frexnor, guard 40 00 

E. R. Goddard, guard 40 00 

Wm. Burton, guard 40 00 

J. R. Sharpe, guard 40 00 

Garrett Lane, guard 40 00 

D. M. Kelly, guard '. 40 00 

A. L. Stewart, guard 40 00 

Chas. Keith, guard 40 00 

R. L. Mitchell, guard 40 00 

Total pay-roll $3, 629 00 

Recapitulation of Pay- Roll January, 1901. 

General salaries $ 408 87 

Operating department 1, 454 22 

Prison department 1, 577 07 

Convict pay-roll . . 188 84 

Total $3, 629 00 



Average number of convicts in prison 647 

Number of guards 38 

Number of mines in operation 2 

Recapitulation of Pay-Roll January, 1905. 

General salaries % 668 00 

Operating department 2, 040 26 

Prison department 2, 186 64 

Convict pay-roll 394 00 

Total $5, 288 90 



Average number convicts in prison 729 

Number of guards 56 

Number mines in operation 3 



December 1, 1902, to November 30, 1901. 



Ill 



Brushy Mountain Maintenance Account. 

The following constitutes the amount expended for maintain- 
ing the convicts at Brushy Mountain for the two years. These 
amounts are distributed as cost to maintain workers, according 
to where the convicts work : 



ACCOUNTS 



Clothing - 

•Convict control . 
Convict expense 

Rations 

Recapture 

Transportation 

Total 



Year Ending 
Nov. 30, 1903 



$12,718 04 

23,767 00 

6,137 23 

31,511 03 

25 00 

3,427 36 



$77,585 66 



Year Ending 
Nov. 30, 1904 



$12,900 98 

23,195 74 

9,402 00 

28,437 10 

271 05 

3,847 48 



Total Two 
Years 



$ 25,619 02 

46,962 74 

15,539 23 

59,948 13 

296 05 

7,274 84 



$78,054 35 ' $155,640 01 



Coal Output. 

There is no check on the total output of the mines. The 
total coal product each month is arrived at by adding the amount 
on hand at the end of the month to the number of tons sold and 
the number of tons coked, and subtracting from these totals the 
number of tons on hand at the beginning of the month. 

We did not have the time to check up the total shipments 
charged on the ledger with the books of the railroad company 
except for the year ending November 30, 1904. We found this 
-correct. In this connection we wish to thank Mr. Booher. the 
agent at Petros, for his courtesy and assistance. 



Brushy Mountain Supply Account. 

Inventory December 1, 1902 $10, 078 48 

Supplies bought by voucher to November 30, 1903. .$64,522 16 
Supplies swine, garden, etc 2, 226 96 



Total 



66,749 12 



Total debits $76,827 60 

Supplies consumed $68, 821 47 

Supplies sold 474 64 



Total credits 

Supplies on hand December 1, 1903. 



69,296 11 



$ 7,531 49 



112 Tennessee Prison Operations, 

Inventory December 1, 1903 $ 7, 531 49 

Supplies bought by voucher to November 30, 1904. .$65,417 17 
Supplies swine, garden, etc 1, 705 13 

Total 67, 122 30 

Total debits $74, 653 79 

Supplies consumed . . $66, 152 47 

Supplies sold 429 73 

Total credits 66, 582 20 

Supplies on hand December 1, 1904 $ 8, 071 59 



It was impossible for us to check up this account in detail 
within the limited time we had. We, however, discovered in a 
partial investigation of the account that the supply clerk in dis- 
tributing the supplies upon requisitions from the various oper- 
ating departments had charged a profit in a large number of 
instances. 

He is charged up with these supplies at regular invoice- 
prices, discounts not being figured. The account is, therefore, 
bound to be out of balance to tie extent of the profits on sup- 
plies sold or distributed, and the discounts, if the stock was taken 
on November 30, 1904, and all invoices included. 

The last inventory, however, showed it to be in balance. We 
were informed that stock was not taken until about December 
15, and in taking the stock we noticed that credit was taken on 
a number of items for more than the cost. We notice that the 
clothing purchased from the Main Prison is distributed through 
this account. This is correct. There is $2,589.91 worth of cloth- 
ing purchased from the Main Prison during the past two years 
which is yet not paid for. If this clothing is embraced in the 
inventory of November 30, 1904, as it should be, the account 
would be out of balance to that extent if there were no other 
similar items included. 

We think it is important to the State that this account be 
thoroughly checked for the past six years and straightened out, 
and in future actual inventories be taken each month. The 
manner in which the supplies are distributed and the account 
kept makes it impossible for the books to show its actual condi- 
tion. While in a number of instances the management has 
availed itself of the discount, in a number of instances the dis- 
count was not taken advantage of. 



December 1, 1902, to November 30, 1904. 113 

It was impossible to get an average of the prices paid for sup- 
plies for the two years for want of time, but we give below some 
prices paid for supplies bought, which we trust will serve your 
purposes just as well : 

Nov. 25, 1904. Black oil at %% cents per gallon. 

Nov. 25, 1904. Yellow miner's oil at 33 cents per gallon. 

Nov. 25, 1904. Engine oil at 23^ cents per g-allon. 

Oct. 8, 1904. Miner's sunshine at Vy& cents per g-allon. 

Apr. 4, 1904. Miner's lamps at 12>£ cents each. 

June 20, 1904. Dynamite at 11^ cents per pound. 

Less Freig-ht and 2 per cent discount. 
June 1, 1904. Powder $1.12, less freig-ht. 
Dec. 1904. Meat S% cents per pound. 

Dec. 22, 1904. Rice 2>% cents per pound. 
Dec. 22, 1904. Lard &% cents per pound. 
Jan. 2, 1905. O. C. sug-ar Sy 2 cents per pound. 
Jan. 2, 1905. Granulated sug-ar at 5^ cents per pound. 
Dec. 9, 1904. Dry salt extras at $8.67^ per 100. 

Coal shovels at $5.25 per dozen. 

Meal at $1.35 per 100 delivered. 

Brushy Mountain. 

This statement shows coal and coke shipments (short tons), 
also number of cars, total values and total values per ton ob- 
tained and number of cars shipped by months from December 1, 
1902, lo November 30, 1904, inclusive. 



114 



Tennessee Prison Operations, 



Coal and Coke Shipments, Cars, Tons and Values. 





COAL 


COKE 


Months 


tj-^ o 

§ go 


w 

H 
w 

o 
c 

< 


o 

I 

3 
> 


•a 
,qG0 


_ 1 
•a 5 " 

jjSS 3 


o 
<u 

ft 
a) 

> 


to 

a 

US- 

vV) 

■8* 

is 


1902 
December 

1903 

January 

February 


9,757.95 

9,759.35 

9, 080. 25 

9,679.00 

9,024.10 

9,567.75 

11,875.50 

12,101.50 

12,811.50 

13,286.65 

13,528.25 

12,039.10 


$ 10,554 64 

10.392 60 
9,873 06 

10,903 53 
11,261 94 
12,499 31 
16,090 56 
16,486 36 
17,454 53 

18.393 99 
18,718 03 
16,597 68 


$1 08 

1 06 
1 08 
1 12 

1 08 
1 30 
1 35 
1 36 
1 36 
1 38 
1 38 
1 37 


368 

373 
351 
358 
382 
340 
436 
460 
471 
462 
499 
430 


5,757.50 

5,461.60 
4,358.10 
5,223.20 
5,550.80 
5,574.60 
4,354.80 
3,291.65 
4,217.80 
4,601.00 
3,237.45 
6,349.60 


$ 18,772 27 

18,478 06 
14,961 96 
17,693 39 
20,600 20 

18,922 22 
13,533 77 

8,968 15 
11,042 57 
12,324 27 

8, 295 53 
14,272 69 


$3 26 

3 38 
3 43 
3 38 
3 71 
3 39 
3 10 
2 72 
2 55 
2 65 
2 47 
2 18 


266 

274 
237 
259 




280 


May 


253 




182 


July 


140 


August 

September 

October 

November 


166 
181 
128 
248 


Total 


132,510.90 


$169,226 23 


$1 27 


4,930 


57,978.10 


$177,865 08 


$3 06 


2,614 


1903 
December 

1904 

January 

February 

March 


12,357.10 

12,166.35 
12,005.00 
13,058.25 
11,680.85 
12,106.35 
13,340.95 
12,907.95 
12,368.95 
14,107.85 
14,477.85 
14,996.90 


$ 17,083 79 

16,943 05 
16,648 85 
17,829 13 
15,749 36 
14,000 55 
14,838 29 
14,360 26 
13,686 35 
15,697 42 
15,975 48 
16,818 82 


$1 38 

1 39 
1 38 
1 36 
1 34 
1 15 
1 11 
1 11 
1 09 
1 11 
1 10 
1 12 


447 

452 
436 
496 
439 
450 
485 
472 
461 
565 
580 
577 


7,131.50 

5,842.00 
4.403.35 
2,177.30 
3,957.80 
3,733.35 
2,754.05 
5,287.35 
5,813.70 
6,737.00 
6,690.40 
6,186.70 


$ 15,187 40 

12, 626 86 
9,702 94 
4,651 22 
7,088 50 
6,755 27 
4,958 36 
8,774 67 
9,914 27 
11,457 19 
11,372 99 
12,114 37 


$2 12 

2 16 
2 20 
2 13 
1 79 
1 80 
1 80 
1 66 
1 70 
1 70 
1 70 
1 95 


289 

236 
171 

84 


April 


160 


May 


149 




112 


July 


199 


August 

September 

October 

November 


217 

266 
259 
230 


Total 


155,574.35 


$189,631 35 


$1 21 


5,860 


60,714.50 


$114,604 04 


$1 88 


2,372 


G. Total... 


288,085.25 


$358,857 58 


$1 25 


10,790 


118, 692. 60 


$292,469 12 


$2 46 


4,986 



Average number of cars coal shipped per day (365 days, 1 year) 
Average number of cars coke shipped per day (365 days, 1 year) 



Total average No. of cars shipped per day including Sundays. 22 



Average number tons of coal in each car 27 

Average number tons of coke in each car 24 



December 1, 1902, to November 30, 1904. 115 

Armes Tract. 

In addition to charging up real estate with the difference paid 
by the State in the exchange of Mine No. 2 for the Armes tract of 
land, the following entry was also made : 

Real Estate. 
Dr. 
$10,000 To sundries- 
Mine No. 2 $2, 083 75 

Tram cars 1, 260 00 

Tram roads 2, 500 00 

Machinery 500 00 

Real estate 3, 656 25 

This entry is not correct, and is wholly arbitrary. The only 
additional amount that real estate should be charged with, in 
addition to the difference paid in cash, is the actual cash value of 
Mine No. 2 and its appurtenances^ whereas the entire cost of 
Mine No. 2, including its development, was charged to real estate. 
The difference between the actual cash value of Mine No. 2 and 
its appurtenances and what it cost should have been charged off 
to profit and loss, as a loss. 

The effect of this entry is to simply convert an asset that is 
possibly not worth 25 cents on the dollar into a good real estate 
asset, on paper. 

We deem it important that this entry be corrected, in order 
that the books may not be inflated with fictitious values. 

Permanent Account. 

During the year ending November 30, 1903, the following ac- 
counts, with the amounts heretofore expended indicated opposite 
each, were converted by journal entry from their respective ac- 
counts into one account called permanent accounts : 

Coke ovens % 35, 507 48 

Dwelliag houses ; . . . . 9,936 59 

Furniture and fixtures 2, 051 89 

Garbage crematory 1, 419 34 

General buildings 13, 142 82 

Mining tools :......;.... 1, 116 00 

Miscellaneous 504 57 

Machinery 56, 161 29 

Prison 18, 763 25 

Prison furniture and equipment 6, 366 56 



116 Tennessee Prison Operations, 

Railroads $ 16,084 72 

Real estate 84, 475 29 

Schools 832 66 

Tram roads 20, 347 99 

Team account, property 799 34 

Waterworks 10, 580 85 

Total , $ 278, 090 64 



During the year ending November, 30, 1904, $5,195.48 was 
added to this, which makes permanent accounts $283,286.12 
November 30, 1904. 

We regard this entry as a very unwise one, in that unless 
these accounts are set out separately in the trial balance of the 
mines so that the State and legislative authorities can see for 
themselves the amount carried on each as an asset, no intelligent 
conclusion can be reached in the effort to determine what depre- 
ciation should be charged off, or whether the depreciation charged 
off was correct or not. 

It is also unwise in that it deprives the State or legislative 
authorities from keeping strictly up with the various operation 
accounts of the mines, which we regard as highly important. 

We deem it important that these accounts be changed back 
to their original shape at the earliest possible moment. 

Brushy Mountain Freights. 

The following are the freight rates per ton from Petros on 
coal and coke shipped : 

Athens, Ga $1 85 

Atlanta, Ga 1 30 

Acworth, Ga 1 30 

Augusta, Ga 2 05 

Cedartown, Ga 1 30 

Dallas, Ga 1 30 

Dalton, Ga 1 10 

Macon, Ga 1 75 

Marietta, Ga 1 30 

Rome, Ga 110 

Savannah, Ga 1 95 

Anderson, S. C 2 08 

Homapath, S. C 2 08 

Fort Mill, S. C 2 25 

Whitmire, S. C 2 35 



December 1, 1902, to November 30, 1904. 117 

Charlotte, N. C $2 20 

Lexington, Ky 1 20 

Florence, Ala 1 45 

Chattanooga, Tenn 65 

Dayton, Tenn 50 

Harriman, Tenn 35 

Nashville, Tenn 1 40 

Nashville, Tenn 1 20 

Rockwood, Tenn 40 

Robbins, Tenn 50 

Freight paid by the State on supplies received at the mines 
for the year ending November 30, 1903, amounted to $7,886.60, 
and for the year ending November 30, 1904, $6,633.77, making a 
total for the two years of $14,520.37. 

Estimating the average freight per ton on coal shipped at 
$1.10, and on the coke shipped at 50 cents, the gross earnings of 
the railroads by virtue of the operations of this plant amounted 
to $182,636.60 for the year ending Nov. 30, 1903, and $208,121.77 
for the year ending November 30, 1904, a total of $390,758.37 for 
two years, not including passenger traffic, or freight prepaid on 
supplies or material shipped f. o. b. Petros. 

There is no freight account on the ledger, but the amounts 
are distributed on the voucher record when drawn. We regard 
it important that when the freight expense bills are abstracted 
each month that the abstract be filed with the bills, in order 
that they may be more readily and intelligently audited, and 
that a regular freight account be opened on the ledger. 

Brushy Mountain Coal and Coke Contracts. 

Coal Contracts. 

The following coal contracts were in existence when our in- 
vestigation was made: 

Calhoun Brick Co., Calhoun, Ga., made April 15, 1904, and 
expires April 14, 1905. Calls for 4 to 6 cars per week, at $1.10, 
S. R. M., and $0.95 for Hickory steam. 

R. O. Campbell Coal Co., Atlanta, Ga., date May 1, 1904, and 
expires May 1, 1905. Calls for 3 cars per day at $1.05, S. R. M. 

Georgia Railway & Electric Co., Atlanta, Ga., June, 1904, and 
expires April 1, 1905. Calls for 4 cars per day to November 1, 



118 Tennessee Prison Operations, 

1904, and 2 cars per day from that time to April 1, 1905, at $1.05, 

S. R. M. 

Forsythe Mfg. Co.. at Forsythe, Ga., made July 2, 1904, and 
expires July 31, 1905. Calls for full supply of Hickory steam 
coal at $0.95. 

R. W. Graves & Co., Rome, Ga., made May 1, 1904, and ex- 
pires April 30, 1905. Calls for 600 to 800 cars at 81.10. S. R. M. 

Harriman Hoe & Tool Co., made July. 1904, and expires July 
1, 1905. Calls for Hickory steam at $0.82|. 

Kinkead Coal Co., Lexington, Ky., made August, 1904, and 
expires July 31, 1905. Calls for full supply at $1.10, S. R. M., for 
Lexington Roller Mill Co. 

H. Stevens & Son, Macon, Ga., made May 24, 1904, and ex- 
pires May 31, 1905. Calls for full supply, 6 to 20 cars per month, 
at $1.10, S. R. M. 

Queen & Crescent Coal Co., 3 contracts, one beginning April 
24, 1904, and expiring April 23, 1905, calling for 5 cars per week 
of Hickory steam at $0.82^, and the other two beginning May 1, 
1904, and expiring April 30, 1905, calling, in the aggregate, for 
25,000 tons at $1.05, S. R. M. 

These contracts call for about 90 per cent of the coal shipped 
from the mines during the period indicated. 

Coke Contracts. 

There were only two contracts of importance calling for the 
sale of coke. One was with the Dayton Coal & Iron Co., begin- 
ning March, 1904, and ending October 1, 1904, calling for 3,000 
tons per month, or 18,000 tons of coke during its existence. This 
contract is based upon the price of No. 2 foundry pig iron, in 
Cincinnati, Ohio, with $12.25 as the base price for pig and $1.75 
as the base price for coke. Coke to be advanced or lowered 1 cent 
for every 8J cents advance or decrease in pig. Under this con- 
tract the coke is also required to have a guaranteed analysis of 
not more than 12.03 per cent ash and 1.66 percent sulphur. The 
price of coke to be reduced further 2i cents for each \ per cent of 
ash above 12.03. 

Roane Iron Company. 

The other coke contract was with the Roane Iron Company, 
beginning November 15, 1904, and ending December 31, 1905, 



December 1, 1902, to November 30, 1904. 119 

calling for from 1,500 to 2,500 tons from January 1 to April 1, 
1905, and 4,000 tons per month for the balance of the time. This 
contract is also based upon the price of No. 2 foundry pig iron, 
with $11 as the base price for pig and $2 as the base price for 48- 
hour furnace coke. 

It also provides for an advance or decrease of 1 cent a ton in 
coke for every 8J cents advance or decrease in pig. This latter 
contract will practically cover all of the State's product at the 
mines for the year 1905. 

We notice for the entire time under review the sales per ton 
of both coal and coke were more when sold on the open market 
than when sold under contract, and in a number of instances 
this difference was quite perceptible. 

The question of whether or not the State is getting full value 
for the coal and coke produced is one of such importance that we 
feel constrained to give some facts relative to the constituent per- 
centage that coke bears to pig iron. 

In the district where this coke is principally consumed the 
cost of coke in the cost per ton of No. 2 foundry pig is 44 to 45 
per cent. It requires on an average from 2,700 to 3,200 pounds of 
coke to make a ton of pig — according to the quality of the iron. 

When pig iron costs $10 per ton, the coke costs $4.40 to $4.50. 
Placing the average number of pounds of coke in a ton of pig, 
at the outside (3,200) makes the coke cost $2.75 per ton. 
Deduct the freight from this and the balance leaves what the 
coke should ordinarily bring at the mines. If pig should 
advance $1 per ton the company could pay 44 cents more for its 
coke, or 27-| cents per ton. By doing this, however, it w r ould be 
seen that the iron company would not be making any additional 
profit on its iron. It is not usually the custom to give all the in- 
creased profit to the parties furnishing the raw material, but 
under the contracts now existing the State only gets 12 cents per 
ton additional for every $1 advance in pig iron. 

Books Brushy Mountain. 

There is a splendid system of bookkeeping at the mines. 

It is important, however, that the cost of the labor, supply, 
maintenance, timber and tie, team and carpentering accounts, 
which, with the voucher record, constitute the various distribu- 



120 Prison Operations, Dec. 1, 1902, to Nov. 30 ; 1904. 

tive accounts, be distributed and closed monthly to the various 
mine operating accounts. 

It is also important that the cost of coal used for steam and 
fuel and the amounts expended for betterments (or a sufficient 
amount of depreciation to at least cover the same) be charged off 
at the end of each month, in order that the cost sheets of coal 
and coke may be correct. 

Unless this is done the system is a dangerous one, as it admits 
of any possibility without detection, unless it comes within the 
notice of an expert mining bookkeeper, or is checked up by com- 
petent authority every year. 

Conclusion. 

We wish to thank the committee for their confidence and 
esteem. We wish to thank the various prison officials and em- 
ployes for the many courtesies extended during this investiga- 
tion. While we have not made the investigation as thorough as 
it should have been made for want of time, we have reported in 
such detail as to enable you to, in some degree at least, draw an 
intelligent conclusion as to what the State has made from its 
convict operations at Brushy Mountain and the Main Prison 
from December 1, 1902, to November 30, 1904, inclusive. 

Very respectfully, 
E. & O. E. J. W. Allen, 

Copy. L. J. Hardiman, 

Accountants. 



Contents— Report of Accountants. 121 



CONTENTS. 



REPORT OF ACCOUNTANTS. 



Main Prison — Pages 

Accounts Due State 83-87 

Betterments to be closed into expense account 53,54 

Books, General 92 

Box Factory 59, 60 

Brickyard 70. 71 

Cash Receipts 55. 56 

Commissary 72 

Contracts for Convict Iyabor 58-70 

Earnings, Gross and Net 40-43 

Earnings, Net by accounts 44 

Earnings, Miscellaneous 69, 70 

Expenses 40-43 

Depreciation should not be less than Improvements and 

Betterments 53, 54 

Farm 54, 75 , 76 

Farm Accounts should be closed out as an expense 82 

Fuel 71,82 

Foundry 60-62 

General Statistics 45 

Harness Compan3 r 65-67 

Hosiery Compan) 7 62-65 

Ice Plant - 73 

Improvements, to be closed into expense account 53,54 

Manufacturing Department 54,73, 74 

Manufacturing Department Account to be expense acct. . . .54,73,74 

Moneys Drawn from State Treasury (by voucher ) 46, 47 

Operations, Cost of 40-43 

Pay-Roils 78-82 

Shoe Manufactory 67-69 

Supplies 82, 83 

Time Register, showing how the convicts were employed. . . 56-58 



122 Contents— Report of Accountants. 

Main Prison — Continued. Pages 

Unclaimed Moneys 90-92 

Vouchers Outstanding- 87 

Warden's Books .....< 88-90 

Warden's Books, stub to check book changed 88 

Brushy Mountain — 

Armes Tract of Land 114 

Bank Account . . . 104 

Betterments 99, 100 

Books . 119 

Cash Receipts 104 

Coal and Coke Contracts 117-119 

Coal and Coke Output 101,102 

Coal and Coke Shipments, number of cars, tons and values. 114 

Conclusion . . 120 

Dayton Coal and Iron Co., coke contract 118 

Depreciation, to be not less than expenditures for better- 
ments 99, 100 

Earning, Gross and Net 93, 94 

Earnings Net, by accounts 95, 96 

Earnings, Coal 96,97 

Earnings, Coke 97, 98 

Earnings, per convict, per working day 102 

Expenses 93-99 

Freights and Freight Account 116, 117 

General Statistics 101, 102 

Maintenance, Cost of Ill 

Moneys Drawn from State Treasury ( by voucher ) 102, 103 

Operations, Cost of 93,94 

Pay-Rolls 105-110 

Permanent Accounts 115, 116 

Roan Iron Co., coke contract 118, 119 

Supply Account 111-113 

Time Register 101 



